Which type of lien typically has the highest priority?

The real estate tax lien typically holds the highest priority among various types of liens. This is due to the principle of tax superiority, where the government places a lien on property for unpaid taxes, and this lien must be satisfied before any other claims against the property, such as mortgages or judgments.

When a property owner fails to pay their property taxes, the government can enforce the tax lien, which has priority over all other liens because it is critical for the functioning of government services and infrastructure. This priority is established by law, ensuring that tax revenues are collected in a timely manner. As a result, even if a property is sold in foreclosure, the tax lien will be paid off first, which is why it is considered to have the highest priority among other lien types.

In contrast, judgment liens, mortgage liens, and UCC liens each have their own specific priorities, but they do not supersede the authority of tax liens, making the latter paramount in nature.