After a lien is placed, who has priority to pay taxes?

• A. Mortgagees
• B. Tenants
• C. Owners
• D. Municipalities

Answer: (C)

The main idea is that the obligation to pay property taxes rests with the property owner. When a tax lien is placed, the tax authority still has the strongest claim on the property to recover those taxes, and the owner remains legally responsible for satisfying that debt. Mortgagees may choose to pay taxes to protect their security interest (often through escrow or to prevent a tax sale), but they are not the primary obligor. Tenants do not owe property taxes, and municipalities are the taxing authorities, not the taxpayers. So, the party with the obligation and the ability to satisfy the lien first is the owner.