Which lien typically has priority over all others?

Which lien typically has priority over all others?

• A. Mortgage liens
• B. Property tax liens
• C. Judgment liens
• D. Mechanic liens

Answer: (B)

Property tax liens have top priority because the government must be paid from the property before any other claims. They attach to the property and are satisfied from the sale proceeds before mortgage, judgment, or mechanic’s liens. This ensures essential public revenue is collected, even if the property has other debts. So, even if a mortgage or other liens exist, the tax lien gets paid first, and the remaining funds go to the other lienholders.

Property tax liens have top priority because the government must be paid from the property before any other claims. They attach to the property and are satisfied from the sale proceeds before mortgage, judgment, or mechanic’s liens. This ensures essential public revenue is collected, even if the property has other debts. So, even if a mortgage or other liens exist, the tax lien gets paid first, and the remaining funds go to the other lienholders.