Which type of taxes is considered to take priority over other liens?

Real estate taxes and special assessments are considered to take priority over other liens due to their nature as governmental claims against property. When a property owner fails to pay their real estate taxes, the government has the authority to place a lien on the property to secure the payment of those taxes. This priority is in place because taxes are necessary for funding essential public services and infrastructure, such as education, public safety, and road maintenance.

In the case of real estate taxes, these liens typically supersede any other types of liens that may exist on the property, including mortgage liens and judgment liens. This means that if a property is sold or foreclosed upon, the government’s claim for back taxes must be satisfied before any other claims can be considered. Special assessments, which are taxes levied for specific improvements to properties—such as road construction or sewer systems—also fall into this category of priority over other liens for similar reasons.

This prioritization underscores the importance of staying current on property taxes, as failure to do so can lead to serious consequences such as losing ownership of the property.