Pennsylvania Real Estate Tax Liens and Charges are legal claims that a county or municipality can place on a property when taxes are not paid. These liens and charges are created when the owner of a property fails to pay their real estate taxes on time. The lien or charge is equal to the amount of unpaid taxes plus interest and other costs. There are two types of Pennsylvania instructions — Real Estate Tax Liens and Charges: 1) Tax Lien: A tax lien is a legal claim against a property that is used to secure payment of unpaid real estate taxes. This lien is placed on the property itself, and it can remain in effect until the taxes are paid in full. 2) Tax Charge: A tax charge is a legal claim against the owner of a property that is used to secure payment of unpaid real estate taxes. The charge is placed on the owner's credit record, and it can remain in effect until the taxes are paid in full.