A prior lien holder can redeem a tax sale certificate from a ______?

• A. Prior Lien Holder
• B. Subsequent Lien Holder
• C. Mortgage Holder
• D. Taxpayer

Answer: (B)

Redemption rights after a tax sale certificate come from someone who has a security interest in the property that is subordinate to the tax lien. In other words, a party with a subsequent (junior) lien can redeem by paying the certificate holder the amount owed, preserving their lien interest. The prior lien holder already holds a senior position and is paid first, so redemption in this context is not their typical route. The taxpayer may redeem in some situations, but when the question identifies who can redeem a tax sale certificate in this way, the standard concept used is the subsequent lien holder, whose interest is protected by the redemption mechanism.