Short answer
A federal tax lien arises on all property after assessment, demand and non-payment under 26 U.S.C. § 6321. For Canton real estate, the public Notice of Federal Tax Lien is filed with the Stark County Recorder, as Ohio Revised Code 317.09 directs. The IRS releases a lien within 30 days of full payment.
Two different liens, two different offices
| Topic | IRS federal tax lien | Stark County delinquent property tax |
|---|---|---|
| Debt | Federal tax, penalty and interest | Real-estate tax on a parcel |
| Public record | Notice of Federal Tax Lien at the Stark County Recorder, Suite 170 | Treasurer’s delinquent list; possible tax lien certificate |
| Office | IRS (lien) · Recorder (filing) | Stark County Treasurer, Suite 250, 330-451-7814 |
| Payment plan | IRS installment agreement | 12- or 24-month Delinquent Tax Repayment Contract, 20% down plus current half |
| Worst case | Levy after the required notices | After 1.5+ years delinquent, foreclosure referral to the Prosecuting Attorney; sheriff sale |
| Way out | Release on payment (30 days); withdrawal, discharge, subordination | Pay or contract; redemption until the sale is confirmed, in certified funds |
For scale: the IRS filed 214,099 notices of federal tax lien nationwide in fiscal year 2025 (IRS Data Book).
Stark County foreclosure timeline, plainly
- Taxes go unpaid; the Treasurer’s office offers a repayment contract if the balance qualifies.
- After at least one and a half years delinquent, the account can be referred to the Stark County Prosecuting Attorney for foreclosure.
- The owner has 28 days to answer the complaint.
- A sheriff sale is advertised for three consecutive weeks.
- The property can still be redeemed by paying in certified funds until the court confirms the sale.
These sales are not rare. The Stark County Sheriff, which runs tax foreclosure sales for the Treasurer on the first Tuesday of each month, reports delinquent tax sale totals of $1,103,926.74 for January through October 2026. Case files for each tax foreclosure are public at the Clerk of Courts. Owners who are behind on both county property tax and an IRS balance can read how plans at each level fit one budget, or start from the overview of all three tax layers.
Five steps for a lien
- Look up what is recorded. Search the Stark County Recorder’s records for a Notice of Federal Tax Lien, and the Auditor’s site for the parcel’s tax status.
- Separate federal from county. An IRS lien and a county property-tax delinquency are different debts with different offices and fixes.
- Ask about withdrawal or discharge. Selling or refinancing? Discharge, subordination or withdrawal may be possible; each has its own IRS form.
- Keep current-year property tax paid. The Treasurer’s contracts require the current year to stay paid.
- Watch the hearing notice. After a lien is filed, the IRS sends notice of a right to a Collection Due Process hearing (26 U.S.C. § 6320).
Selling, refinancing, or worried about the house? A licensed professional can tell which lien is which and what removes it.
Call (330) 457-6198Questions people in Canton ask
Where is a federal tax lien filed for a Canton house?
Ohio law directs notices of federal tax liens on real property to the county recorder of the county where the property sits (ORC 317.09). For Canton and the rest of Stark County, that is the Stark County Recorder, 110 Central Plaza South, Suite 170, Canton (330-451-7443).
Is a tax lien the same as the IRS taking my house?
No. A lien is a legal claim that secures the debt (26 U.S.C. § 6321). A levy is the actual seizure. A lien can affect selling or refinancing because it is public, but it does not by itself move anyone out of a home.
How do I get an IRS lien removed?
Paying the debt in full leads to a release within 30 days. A withdrawal (Form 12277, § 6323(j)) removes the public notice in some cases — including for some taxpayers who owe $25,000 or less on a Direct Debit installment agreement that pays in full within 60 months after three on-time payments.
I am behind on Stark County property taxes. Is there a payment plan?
Yes. The Stark County Treasurer offers Delinquent Tax Repayment Contracts: 12 months for delinquent balances of $1,000–$1,999 and 24 months for $2,000 or more, with 20% down plus the current half at signing. The current year must stay paid, and a prior default can bar a new contract. Call 330-451-7814.
What is a Stark County tax lien certificate?
Some delinquent real-estate taxes are sold as tax lien certificates. In Stark County they are serviced by Tax Ease Ohio / NAR Solutions (866-907-2626). The Treasurer advises calling the lien company for a redemption amount before sending any payment.
Does the IRS lien come before county property taxes?
Generally not. Federal law lets certain local real-property taxes take priority over a filed federal tax lien (26 U.S.C. § 6323(b)(6)). Unpaid county property tax is its own foreclosure risk regardless of the IRS.
Back to the start: back to the Canton tax overview.
Sources
Every fact on this page comes from these official pages, read on the date shown. Tax-law facts are re-checked at least every 90 days and local office facts every 180 days.
- Understanding a federal tax lien — IRS. Accessed October 10, 2026.
- 26 U.S.C. § 6321 Lien for taxes — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6323 Validity and priority against certain persons — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6320 Notice and opportunity for hearing upon filing of lien — Cornell LII. Accessed October 10, 2026.
- ORC 317.09 — Recording and filing notices of federal tax liens — Ohio Revised Code (LSC). Accessed October 10, 2026.
- Recorder — Contact Us — Stark County Recorder. Accessed October 10, 2026.
- Stark County Auditor — Property Search & Tax Information — Stark County Auditor. Accessed October 10, 2026.
- Delinquent Tax and Tax Foreclosures — Stark County Treasurer. Accessed October 10, 2026.
- Treasurer — Contact Us — Stark County Treasurer. Accessed October 10, 2026.
- Tax Liens — Stark County Treasurer. Accessed October 10, 2026.
- IRS Data Book, 2025 (Publication 55-B), Table 4-1 Delinquent Collection Activities — IRS. Accessed October 10, 2026.
- Delinquent Tax and Tax Lien Sales — Stark County Sheriff. Accessed October 12, 2026.