The assessor allows a homeowner an exemption on their residence which provides a discounted real estate tax bill. If the assessor determines that an assessment to which the homeowner was not entitled was taken against a property, the assessor can place a lien on the property.The lien is filed with the city clerk, recording department. The property cannot be sold without the lien being paid.Most homeowners and real estate attorneys are aware of homeowner’s exemptions, the Senior Exemption, and the Senior Freeze. But …