Tax Lien priority in foreclosure?
Well it depends on what type of Tax lien we are talking about.
But first rule of thumb, liens have priority based on Irs Tax liens
are prioritized like most other liens, by date of recordation.
Actually IRS liens can fall further down the list based on when
perfected.....but all in all, IRS tax liens do not supercede other
legal liens State Tax Liens can superced tax liens depending upon
State laws but stilll are subordinate to all other previously filed
legal liens. Property Tax liens take priority over all liens,
regardless or recordation, perfection, etc. Think of it this way,
when you buy property, property taxes are an inherent obligation
that attaches as soon as the ink on the deed is dry. There's no
attorney on earth that can record a mortgage lien that fast!
Related Q&A：
: Are liens valid after a tax foreclosure sale？-Well, it depends on a bunch of factors, y'know. Generally speaking, liens might still be valid after a tax foreclosure sale. But it really varies based on the type of lien and the laws of the specific jurisdiction. Some liens could survive the sale and the new owner might be responsible for them. But in other cases, the foreclosure process might wipe out certain liens. It's a bit complicated and you really need to look into the local laws and the details of the specific situation. Oh, and it's always a good idea to consult with a legal expert to get a clear and accurate answer.
