Investing in Real Estate Tax Lien Certificate Tax Lien Certificate Investors Are Getting Annual Returns of 16% to 50% Guaranteed by the US Government! The government places a tax lien on the property with delinquent property taxes and then sells the delinquent tax debt to investors at a public tax sale auction. Everyone is happy, the county gets their money, the delinquent tax payer get's more time to pay their already past-due property taxes and the investor gets a real estate secured, high yielding investment.