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Arizona Homestead Protections No Bar to Tax Lien Foreclosure

March 14, 2009

Currently, Arizona’s homestead exemption amounts to $150,000 for an individual or married couple living in the homestead property. A.R.S. . The homestead exemption in Arizona applies by operation of law and no written claim or recording of declaration is required, unless the person has multiple properties to which the exemption might reasonably apply. A.R.S. . The homestead protection statute states that the homestead amount is exempt from process and from sale under a judgment or lien. The homestead exemption statutes have specific exceptions, collection of which are not prevented by the homestead: consensual liens (like mortgages or deeds of trust), mechanic’s liens, and child support or spousal maintenance judgment liens. A.R.S. .

Does the homestead apply to the enforcement of property tax liens? There is no explicit exception for the enforcement of property tax liens in the exception statute to the homestead protection statutes. However, Arizona’s tax lien priority statute, indicates that the property tax lien is prior and superior to all other liens and encumbrances on the property, except liens or encumbrances held by the State or liens for taxes accruing in any other years. And recognizes that real property occupied as a homestead may be charged for taxes due on the homestead, but may not be subject to the liability for personal property tax liens.

The Arizona Supreme Court, reviewing this statutory language in 1935, wrote: “We think the exemption from liens and forced sales given by [the homestead] applies only to private debts and liens, and not to those arising from the taxing power of the State. viagra cialis online pharmacy, 46 Ariz. 261, 50 P.2d 573 (1935).

 

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