Which lien generally has the highest priority?

A tax lien generally has the highest priority among different types of liens. This is primarily due to the principle that tax obligations to the government are considered paramount and must be settled before other debts when a property is involved. The government places tax liens on properties to secure payment of taxes owed, and these liens typically take precedence over all other liens, including those that may be placed by mortgage lenders or contractors.

In practice, this means that if a property is sold at foreclosure or through other means to satisfy debts, any outstanding tax liens must be cleared first. This high priority is essential for ensuring that public services funded by tax revenues are maintained and that the government can recoup unpaid taxes effectively.

Mortgage liens, mechanic's liens, and easement liens do not hold the same level of priority. Mortgage liens are typically subordinate to tax liens; mechanic's liens arise from contracts for work on the property and usually take priority over some other financial claims but still fall behind tax liens; easement liens pertain to the right to use the land for specific purposes and generally do not compete with the financial obligations represented by tax liens.