Escrow & Title

A NH property owner's lien for unpaid NH property taxes typically has what priority compared to a first mortgage?

AIt is subordinate to all recorded mortgages
BIt has super-priority status and is senior to most other liens, including first mortgages✓ Correct
CIt has the same priority as other liens based on recording date
DIt only has priority over unsecured creditors

Explanation

NH property tax liens (like most state property tax liens) have super-priority status—they take precedence over first mortgages and other recorded encumbrances. This is why lenders require that property taxes be paid current and often collect escrow payments to ensure taxes are paid.

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