The Internal Revenue Service filed the lien last month in Santa Fe for an assessment balance of $498,165 for 2008 income taxes.
Kilmer has lived in New Mexico for two decades and his 5,300-acre Pecos River Ranch is listed for sale at $18.5 million, which is down from $23 million in October. The ranch went on the market for $33 million in 2009.
Kilmer and his agent did respond to telephone calls and e-mail on Thursday seeking comment.
Kilmer has starred in movies including "Top Gun" and "Batman Forever."