text: property being foreclosed on.has 1st and 2nd mortgage & tax liens.who gets paid next after the first mortgage? friends property is being sold at forecolsure (in ga). it has a 1st mortgage and i have the 2nd mortgage on it plus he has tax liens against the property. who gets paid next after the first mortgage if the bid is higher than the 1st mortgage and attorney fees? does the irs tax lien get paid before the 2nd mortgage?.... assuming the bid / sell price is high enough. tax liens always get paid first. the second mortgage commonly called a note or a fixed rate note will always be in the last position. if you want to sell the note you can by calling 1-888-218-5663 and just leave a message. i am a licensed mortgage broker.