What type of property interest does a tax lien in Texas take precedence over?

A tax lien in Texas takes precedence over homestead interests because of the legal framework established to secure tax revenue for local governments. When property taxes are owed, a lien attaches to the property that is subject to taxation, ensuring that the government has a claim against the property for the unpaid taxes. This lien exists even if the property is designated as a homestead, which is a protected status providing certain exemptions and protections against creditors.

The reason homestead interests are particularly significant in this context is that Texas law includes specific provisions regarding homesteads, including exemptions that can make it difficult for creditors to force a sale of the property. However, even with these protections, a tax lien retains priority. This means that regardless of the homestead status, unpaid property taxes can still lead to a foreclosure process that supersedes the homestead's protections. In this way, the state can ensure that tax obligations are fulfilled while balancing property rights under the homestead exemption.

Understanding this precedence is essential for anyone working within property tax consulting in Texas, as it highlights the capacity of tax authorities to enforce tax collection laws effectively, even when the property is under special protective measures.