would be filed with the county recorder in the county where the house is located. The lien remains until the child is no longer entitled to support and all the arrears are paid, or until the custodial parent agrees to remove the lien. Although some states require the custodial parent obtain a judgment for the arrears before putting a lien on property, most states allow liens to be imposed on property when you miss court-ordered support payments. To check the lien requirements in your state, visit the Office of Child Support Enforcement website at www.acf.hhs.gov/ programs/cse • Property Tax Lien: A property tax lien is placed by the government on unpaid taxes, income, or property tax. Property tax liens trump all other mortgages or liens placed on a property. Once the government assesses a tax, the amount due constitutes a lien on the owner’s property, whether real or personal. Federal law exempts some forms of property from the tax lien. Unemployment benefits, trade books and tools, workers’ compensation, judgments for support of minor children, minimum amounts of wages and salary, personal effects, furniture, fuel, and provisions are all exempt. Local governments also can assess liens against real estate for failure to pay real estate taxes. After some period, the real estate might be sold to satisfy the tax amounts owing. • Internal Revenue Service Lien: A federal tax lien is a legal claim placed on your property by the U.S. government wherein you fail to pay a tax debt. The lien protects the government’s interest in all of your property, including real estate, personal property, and financial assets. A federal tax lien is established after the IRS records the outstanding
105
Powered by FlippingBook