County’s Homestead Tax Lien: Superior to All Other Liens!

In Florida, priority is typically determined in accordance with § 695.01(1), Fla. Statutes, a “notice” type recording statute, under which a subsequent mortgagee for value and without notice of a prior mortgage prevails against a prior mortgagee.¹ However, there are statutory exceptions which give priority to certain types of liens.²   Florida’s legislature provides such an exception “for all taxes imposed pursuant to the State Constitution” under § 197.122(1), Florida Statutes. In Lansdowne Mortgage, the Third DCA applied this statue to determine  priority between a mortgage executed and recorded in September 2017, and a County tax lien which was subsequently recorded in 2014; and concluded that under § 197.122(1), a County’s homestead tax lien is superior to all other liens, and therefore has priority over the mortgage recorded 3 years before the tax lien.

¹ See Argent Mortg. Co., LLC v. Wachovia Bank N.A., 52 So. 3d 796, 799 (Fla. 5th DCA 2010).

² See Miami-Dade County v. Lansdowne Mortgage, LLC, NO. 3D16-1046 (Fla. 3d DCA 2017).

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