The priority of a lien for real property taxes is?

The priority of a lien for real property taxes is placed before a first mortgage lien. This principle is rooted in the concept that tax authorities have the right to collect taxes to fund government operations, which takes precedence over other financial obligations regarding the property.

When a property owner fails to pay their real property taxes, the government can place a tax lien against the property, allowing them to reclaim the owed amount through the sale of the property if necessary. This tax lien, by law, has superior legal standing compared to mortgage liens. As a result, when it comes to lien priority, tax liens are prioritized above first mortgages, meaning they must be satisfied first if the property is foreclosed upon. This ensures that local governments can ensure their financial resources for public services are maintained, reflecting the principle that taxes are fundamental obligations of property ownership.