The Lien Date is the date on which taxes for any fiscal year become a lien on property. Beginning with the 1997-1998 fiscal year, the lien date was changed to the January 1 that immediately precedes the fiscal year. For example, the lien date for fiscal year 1998-1999 (July 1, 1998 through June 30, 1999) is January 1, 1998. Prior to the 1997-1998 fiscal year, the lien date was March 1. See page 25.