What type of lien takes precedence over a homestead exemption?

A property tax lien takes precedence over a homestead exemption. This means that if a property owner fails to pay property taxes, the government can place a lien on the property, and this lien is prioritized over the owner's homestead rights. The homestead exemption may protect the property from certain creditors, but it does not shield it from tax obligations.

In many jurisdictions, property taxes are considered a first priority lien because they are essential for funding local government services, such as schools, emergency services, and infrastructure. Therefore, regardless of the homestead exemption in place, unpaid property taxes must be settled before other claims can be addressed.

Other types of liens, such as judgment liens, mechanic's liens, and IRS tax liens, typically do not take precedence over property tax liens. Although these can create claims against a property, property tax liens are generally recognized as more critical due to the government’s interest in collecting taxes owed.