Which document is commonly known as the notice filed by a mortgage holder with the tax collector?

• A. Letter of Interest
• B. Notice of Interest
• C. Tax Certificate
• D. Mortgage Claim

Answer: (A)

In property tax practice, when a mortgage holder has an interest in a property, they file a formal notice with the tax collector to protect that lien. This document is commonly known as a Notice of Interest (often called a Notice of Mortgage Interest), and it serves to alert the tax authority that a lender has a secured interest in the property and must be paid from any tax sale proceeds before others receive funds.

Why this is the best fit: the word “Notice” signals a formal filing with the tax authority, and “Interest” describes the lender’s claim on the property. It isn’t simply a general letter or inquiry, so a Letter of Interest wouldn’t accurately represent the formal action of preserving a mortgage lien. A Tax Certificate is a different document issued by the tax authority to certify tax status, not a notice filed by the mortgage holder. A Mortgage Claim isn’t the standard term used for this formal notice in tax collection. So the filing used to protect a mortgage holder’s position is a Notice of Interest.