In Virginia, real estate tax liens are granted statutory "super-priority." This means they take precedence over all other liens on a property, regardless of when those other liens were recorded. This includes mortgages, judgments, and mechanic's liens. The government's ability to collect taxes for public services is paramount, and this superior lien status ensures that unpaid property taxes are satisfied first from the proceeds of a sale, including a foreclosure.

A. mortgage: A mortgage lien's priority is typically determined by its recording date ("first in time, first in right") and is subordinate to real estate tax liens.

C. attachment lien: An attachment lien is a judicial lien whose priority is also based on the date of recording and is junior to a real estate tax lien.

D. mechanic's lien: While a mechanic's lien can sometimes "relate back" to when work began, it does not have priority over a government real estate tax lien.

1. Code of Virginia. § 58.1-3340. Lien on real estate for taxes and levies assessed thereon. This statute explicitly states, "There shall be a lien on real estate for the payment of taxes and levies assessed thereon prior to any other lien or encumbrance. ... Such lien shall be superior to any other lien or encumbrance on such real estate..."

2. Virginia Real Estate Board. (2019). Virginia Real Estate Board Licensing Regulations. Section 18VAC135-20-180, which covers curriculum requirements for Principles and Practices of Real Estate, mandates instruction on "Types of liens," where the superior nature of tax liens is a fundamental concept.

3. William & Mary Law School. (Courseware). Property I Course Syllabus. In typical property law curricula, the topic of "Title, Priority, and Liens" establishes the hierarchy of claims against real property, consistently placing ad valorem real estate tax liens at the highest priority level.