The pelvis is the foundation for your lower back and spine. When the pelvis is out of balance, it throws off the lower back and will result in exaggerated tension in this area, with the lumbar paraspinal muscles working extra hard to attain an erect position and hold your torso upright. The hamstrings will be working overtime as well to try and correct the positional fault of the pelvis, which will lead to stiffness and poor flexibility through the hamstrings in due time.
The chain of events described above is an extremely common underlying reason why many people experience lower back pain with walking.
Looking at the body and examining the entire kinetic chain starting at the big toe is necessary for uncovering the true reasons for pain.
If your lower back is hurting when walking, take note of the condition of your feet. Exercises like heel raises, lunges, and squats can help to balance out your posture. Also, intentionally pushing off through the great toe when walking is a simple way to retrain your body back into proper gait mechanics.