A property tax lien ranks in priority above which of the following?

A property tax lien is considered a superior lien and thus ranks in priority above a mortgage lien. This means that if a property goes into foreclosure, the tax lien will be paid off first before any mortgage lender is paid. This priority is established by law, reflecting the government's right to collect taxes, which is deemed more critical than the interests of private lenders.

The reason the property tax lien takes precedence is rooted in public policy, emphasizing the importance of funding government services and obligations, which rely on tax revenue. This structured prioritization ensures that the government has a reliable method of revenue collection to support public services, making it crucial for such liens to rank higher than most other claims against property, including mortgage liens.

In comparison, while a deed of trust operates similarly to a mortgage and also represents a secured loan against the property, it does not have priority over property taxes. Similarly, judgment liens and mechanic's liens, although they can enforce the collection of debts or payments for services rendered, also fall below property tax liens in terms of priority.