Generally, the property tax lien has what type of priority over other interests in real property?

Property tax liens typically hold a unique status in real estate law, granting them priority over other liens and interests in a property, regardless of when those other liens were recorded. This priority is established to ensure that municipalities can collect taxes owed for property maintenance and public services.

When a property owner fails to pay their property taxes, the government can place a lien on the property, which is a legal claim that must be satisfied before any other claims, such as mortgages or judgments, are addressed. This means that even if a mortgage lien was recorded first, the property tax lien would take precedence, allowing the taxing authority to recover due taxes even if it means displacing the claims of other creditors.

This prioritization is essential for local governments to maintain their revenue streams and provide essential services like schools, fire departments, and infrastructure maintenance. Therefore, the characterization of property tax liens as having priority regardless of recording is a key principle in real estate and encumbrance law.