
Val Kilmer's ex-wife claims the actor has stiffed her on child support payments ... according to documents obtained by TMZ ... and now she's going after his property in order to get what she claims is rightfully owed.
Actress
Joanne Whalley had two children with Val before their marriage ended in 1996 -- one of the children is now 19-years old and the other is 16. At the time of the split, Val agreed to shell out $27,500 per month in child support.
But according to court documents filed in New Mexico, Whalley claims Val has fallen behind in payment. Whalley doesn't specify how much Val owes ... but she has established a lien on Val's property to force the actor to pay up.
It ain't the first time Whalley claims Val left her hangin' -- court documents show Joanne got a lien on Val's stuff in 2007 after he allegedly stiffed her on child support payments back then.
Val eventually rectified that situation -- and the lien was removed in 2008.
We placed several calls to Val's rep for comment -- so far, no response.
Val Kilmer is back on Uncle Sam's bad side -- the "
Iceman" reportedly left the IRS in the cold ... to the tune of $500,000 in unpaid federal taxes -- and now it is out to collect.

According to
DetNews.com, the Internal Revenue Service filed a $498,165 lien against Kilmer on Nov. 30 in New Mexico ... where the actor owns a multi-million dollar ranch.
It's not the first time Kilmer's had issues with taxes -- the IRS had filed a lien against him for $538k back in 2009 ... but Val reportedly settled that debt a few months ago.
So far, no comment from Val's people.
Here's "Batman Forever" star
Val Kilmer, 49, in NYC on Sunday (
left) -- and Hasidic Jewish actor
Abe Karpen (
right).

One of them played Moses in the stage musical "The Ten Commandments" and the animated film "The Prince of Egypt."
We're just sayin'.

Something reeks in the state of
New Jersey -- and if the IRS is correct, it's Val Kilmer's tax records.
Kilmer is on the hook for
$538,858 in unpaid federal taxes, this according to a lien filed by the IRS on July 15 in Jersey.
It's unclear why the lien, which was dug up by
The Detroit News, was filed in New Jersey. Kilmer, who is originally from Los Angeles, has been living in New Mexico for the last 20 years.
Usually
Val Kilmer sticks to dropping bombs at the box office....
Looking like the bastard love child of Liberace and Louie Anderson, former star Val Kilmer enjoyed being on top again ... at a Mardi Gras parade in New Orleans.

Show us your moobs!!
TMZ spotted Jake Gyllenhaal driving in Beverly Hills over the weekend, the "Brokeback" stud has kept a very low profile since the death of his co-star and buddy, Heath Ledger.
Also in L.A., Val Kilmer dodging questions from our photog, "Sordid Lives" cutie pie Jason Dottley "on his best behavior," hitting the town during daylight hours. Bill Maher was seen doing some post Valentine shopping. Preggo Jessica Alba showed a tummy, but again no smile as she strolled with a gal pal. Girls Aloud, the hot U.K. girl band was seen exiting Villa -- handling paps and looking fierce.
Mr. Chow gave us a heaping helping of big name celebs last night! Bring it!
Aussie hothead Russel Crowe, hockey fanatic Tim Robbins, and "Speed" demon Dennis Hopper were mobbed for autographs. "The Doors" alums Oliver Stone, Val Kilmer and Meg Ryan reunited, and Guinness fan Colin Farrell and a beardless Benicio Del Toro crammed inside as well.
Even those pesky Hiltons were there! It's a big ol' bowl o' Chow catcher! Hungry again?
Who knew Val Kilmer could still run so fast?
TMZ caught the bloated Batman yesterday at Cross Creek in Malibu, where he pulled a
Shia LaBeouf-
Wesley Snipes and booked it as soon as he saw the camera, leaving the woman he was walking with in the dust.
What's even worse: Our photog couldn't keep up.

TMZ has learned Kelli Lassen,
the enraged production peon who angrily told the wife of a TMZ staffer living on the block where a Val Kilmer film was shooting, "You need to move your f**king car because we need to park the toilets for the Val Kilmer movie!" -- has written an apology for her crappy attitude and potty mouth.
In a handwritten mea culpa left on the TMZ staffer's door, Lassen called the incident a "misunderstanding," and labels her profanity-laced tirade a "courtesy warning." Where'd she go to school? The Alec Baldwin Etiquette Academy?!
Ironically, it wasn't even our staffer's wife's car, but Lassen apologized for possibly waking up the resident and for being abrupt. She claims she was "merely trying to eliminate towing," adding, "I sincerely care about the local Echo Park residents." Um, define "care!"
Strangely enough, according to her MySpace profile, Lassen is a Buddhist, interested in "positivity," and believes the popular self-help book/DVD "The Secret" is working for her. TMZ is happy to have delivered a little instant karma.
It's rough living around a location shoot for a Val Kilmer movie!

At 8:30 this morning, a movie starring Kilmer, "Columbus Day," was about to
film in Echo Park near downtown L.A.
The residents
were supposed to move their cars off the street. The wife of a TMZ staffer was at home, taking care of her one-year-old child when she heard banging at the front door. A woman named Kelli Lassen told the staffer's wife, "You need to move your f**king car because we need to park the toilets for the Val Kilmer movie." Nice.
We contacted Lassen, who at first denied saying it, then said she was reacting to a man in a nearby apartment who wouldn't move his car. She said she called that man a "f**king asshole" and then acknowledged she got hot with the staffer's wife.
Lassen apologized for her outburst, but added, "Val Kilmer can't even use the bathroom."