Tax foreclosure occurs when a property owner fails to pay their property taxes for an extended period. Local governments rely on these taxes to fund essential services, such as schools and public safety. If the taxes remain unpaid, the government can initiate a legal process to seize the property and sell it to recover the owed amount. During a tax foreclosure, the property is typically auctioned off to the highest bidder. The new owner then assumes responsibility for any remaining taxes and may need to address any existing liens or debts associated with the property. This process helps ensure that local governments can continue to operate effectively.