Who have priority to pay taxes before end of grace period?

• A. Property owners
• B. Mortgagees
• C. Tax collectors
• D. Tenants

Answer: (A)

Property taxes attach to the property as a lien that takes priority over other claims, including mortgage liens. That makes the property owner the one who must bring the taxes current during the grace period. A mortgagee can choose to pay delinquent taxes to protect their loan, but such a payment does not override the tax lien’s priority. Tenants don’t bear the tax obligation, and tax collectors are the government collecting the tax, not the party responsible for timely payment. Therefore, the property owner has the priority to pay taxes before the grace period ends.