Few parties have escaped unscathed by the turbulence that has plagued the American economy in recent years. Among the parties hardest hit, competing interests have emerged. Illustrative of this tug-of-war is the home mortgage foreclosure crisis. Homeowners across the country are struggling to make their mortgage payments and save their homes from foreclosure. On the other hand, mortgagees are increasingly unable to recover the full value of a loan in a foreclosure action. Although the home mortgage foreclosure crisis has received attention in popular media in recent years, a second, and equally pressing, foreclosure crisis is on the rise: foreclosures arising from property tax lien sales. In fact, in a recent report released by the National Consumer Law Center, this phenomenon was aptly dubbed “The Other Foreclosure Crisis.” It is this lesser known crisis that inspired this Note.