California Real Estate Practice Exam

Which of the following is a non-specific (general) lien?

1. Mechanics' liens

2. Property tax liens

3. Vendor's lien

4. Federal income tax liens

The correct answer is: Mechanics' liens

The correct answer is that a federal income tax lien is indeed a non-specific (general) lien. A general lien attaches to all of a person's property rather than a specific piece of property. When the government places a federal income tax lien on an individual's assets due to unpaid taxes, it applies to all real and personal property of that individual, making it a general lien. Mechanics' liens and property tax liens, on the other hand, are specific liens. A mechanics' lien is typically placed on a specific property where labor or materials were supplied, securing payment for those services. Property tax liens are attached to particular properties for unpaid taxes. While a vendor's lien can also be considered specific as it usually pertains to a particular property involved in a sale, federal income tax liens are broader and affect multiple properties owned by the taxpayer.