Homestead Exemption Penalties

[Greg Pereira]

BiggerPockets Community,

I had a question regarding Homestead exemption penalties on properties that are in foreclosure. Would I be responsible for paying these penalties owed – Or is the tax lien for this penalty owned by the person who illegally or improperly received the Homestead exemption. My interpretation was that the tax lien would follow the individual owner, and not attach to the property.

I attached the Section in the law that I believe covers this topic. Reference the highlighted text. 

Any help to clarify would be greatly appreciated.

Thanks!