Which of the following is NOT included as a permissible lien under the homestead rules?

The correct answer indicates a type of lien that is not considered permissible under the homestead rules. Typically, homestead laws are designed to protect a homeowner's primary residence from certain types of creditors, promoting family stability by ensuring that individuals can maintain their home even in times of financial distress.

Permissible liens under homestead laws often include those that are deemed to have a direct relation to the property and its financing, such as a Purchase Money Security Interest (PMSI), which is created when a borrower uses the loan proceeds to acquire the property directly. Home equity lines of credit are also recognized since they utilize the home’s equity to secure the loan and are common financial products for homeowners.

Taxes are often included as permissible liens because they can be levied against the property for unpaid obligations and are considered a priority claim against property holders.

In contrast, loans from credit unions secured by property may not fall under the same protections as the others listed, given that they can sometimes be treated differently based on the specific terms of the loan and the policies of the lending institution. Thus, these loans do not have the same level of certainty regarding their inclusion in the homestead exemption under the applicable rules.