When do tax liens become a priority over other types of liens?

Tax liens typically become a priority over other types of liens when they have not been paid for over one year after being certified. This is because tax liens are considered a first priority in the hierarchy of claims against a property. When taxes remain unpaid, the government has the right to secure a lien against the property, which establishes its authority in collecting owed taxes.

This prioritization is crucial because it means that in the event of property foreclosure or sale, the proceeds will first go to satisfy tax debts before addressing other types of liens, such as judgments or mortgages. The status of a tax lien as a first priority is a safeguard for governmental revenue collection, ensuring that the state and local governments can maintain essential services.

The other options would not result in tax liens obtaining priority status. For instance, issuing a tax lien through the court does not automatically elevate it over other liens unless the conditions regarding payment and certification are met. Likewise, legal action against the property or the sale of the property at auction does not inherently confer priority to the tax lien unless the statutory requirements regarding unpaid taxes are fulfilled.