Home Foreclosures: 16.2.2.1 Priority of Real Estate Tax Liens
If the property tax is not paid within a certain time period, the tax bill becomes a lien on the property. (Often this is the first day of the year following the year in which the tax is assessed.)14 The creation of a tax lien generally occurs automatically by operation of state statute. In some states, a lien for the tax obligation may arise automatically upon assessment even without a delinquency. The lien also typically becomes effective as against fixtures on the property.