Escrow & Title

In Michigan, a tax lien for unpaid property taxes has priority over:

AOnly mechanic's liens
BMost other liens, including first mortgages✓ Correct
COnly liens recorded after the tax became delinquent
DNo other liens since property taxes are dischargeable

Explanation

In Michigan, property tax liens have super-priority status and take precedence over virtually all other liens, including previously recorded first mortgages. Unpaid property taxes can lead to tax foreclosure that extinguishes mortgages.

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