Are you confusing federal and state income taxes – which are not directly tied to property with Property taxes?

I don’t see any reason the person who bought the first home would be responsible for the previous owners INCOME tax.

I’ve been keeping track, via public records, of a former contractor we’re in arbitration with. He is in default on his property tax – which shows up at the sdtreastax.com site under his home address. He is in default for state tax – which shows up under his name – not his property address.

They are unrelated. (But show that when we get our binding judgement, we’ll have a heck of a time collecting.)

I think you’re confusing property taxes – which are tied to specific parcels, and federal and state tax liens – which are tied to people or businesses.