Which type of lien takes precedence over all others?

A real property tax lien takes precedence over all other types of liens due to its status as a first priority lien. This means that if a property is sold or foreclosed upon, any outstanding property taxes must be paid before other liens can be satisfied. This prioritization exists because governments impose taxes to fund essential services, and they require assurance that they will be compensated for unpaid property taxes before any other claims against the property.

In practice, this means that even if there are other liens, such as those arising from personal property, mechanics, or judgments, the real property tax lien will be settled first. In case of a property sale or a foreclosure, the holder of the tax lien will be paid out of the proceeds before any other lienholders are brought into consideration. Understanding this priority is crucial for both property owners and professionals in the real estate and auction fields, ensuring they recognize the strong legal standing that tax liens hold.