Welcome. My name is XXXXX XXXXX it will be my pleasure to assist you with your tax question today.
Lien position is determined by date of recording (filing). For example, if your first mortgage was recorded in 2010 and the state tax lien was recorded in 2011, the mortgage would be in first lien position. The fact that you are in the process of modifying that mortgage does not negate the original recording date of the mortgage. A mortgage modification simply gets recorded to put on record the changes in the existing mortgage.
Please let me know if you require further information or clarification.
Thank you and best regards,
Just a short note to thank you for allowing me to be of service to you this morning. It has been my pleasure.