David R. Fondren, Attorney at Law | David R. Fondren
Personal property taxes lose their priority under section 507(a)(8)(B) after one year. Real Estate taxes usually are secured by the real estate and are still collectible. I am not aware of other types of property taxes. Read the statute and case law to see how it effects your particular situation.
Answer Applies to: Missouri
Carballo Law Offices | Tony E. Carballo
If you are referring to real property taxes then that is a secured debt. The County has a lien on the property for the taxes. They are not discharged in bankruptcy. There is no statute of limitations on secured debt. You have no personal liability for the property taxes but if not paid then eventually the County sells the property to pay the taxes owed. If you lose the property in foreclosure then you never have to pay those taxes. They become the obligation of the new owner. It is as if the property itself owed the taxes. This is called "in rem" liability which means it is the liability of the property itself as opposed to the personal liability of the owner of the property. The County does not care who pays but if no one pays then they sell the property and get their money.
Answer Applies to: California