I don’t see how a lien is the same as #1. Say retired couple owns a $500k home and can't pay $5k/yr property tax. They will live for 10 more years. With no li

I don’t see how a lien is the same as #1. Say retired couple owns a $500k home and can't pay $5k/yr property tax. They will live for 10 more years. With no lien, they are forced to sell and buy a cheaper $450k house, using the equity to pay property taxes. When they die, heirs get $450k. With the lien, in 10 years the estate sells the house and the heirs receive $450k after paying the back taxes. Obviously this is simplifying a lot, but I don't think the rest of society is being shortchanged by the lien mechanism. Except in the case where the unpaid taxes exceeds the value of the house.