Texas Tax Code

§ 32.05 — PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS

TX § 32.05Title 1. PROPERTY TAX CODE · Part E. COLLECTIONS AND DELINQUENCY · Ch. 32. TAX LIENS AND PERSONAL LIABILITY

Statute text

View on source

(a)A tax lien on real property takes priority over a homestead interest in the property.

(b)Except as provided by Subsection (c)(1), a tax lien provided by this chapter takes priority over:

(1)the claim of any creditor of a person whose property is encumbered by the lien;

(2)the claim of any holder of a lien on property encumbered by the tax lien, including any lien held by a property owners' association, homeowners' association, condominium unit owners' association, or council of owners of a condominium regime under a restrictive covenant, condominium declaration, master deed, or other similar instrument that secures regular or special maintenance assessments, fees, dues, interest, fines, costs, attorney's fees, or other monetary charges against the property; and

(3)any right of remainder, right or possibility of reverter, or other future interest in, or encumbrance against, the property, whether vested or contingent. (b-1) The priority given to a tax lien by Subsection (b) prevails, regardless of whether the debt, lien, future interest, or other encumbrance existed before attachment of the tax lien.

(c)A tax lien provided by this chapter is inferior to:

…

Legislative history

Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 12, eff. September 1, 2005.