This subject matter can be somewhat complicated and one must carefully go over each individual situation to see if tax debts are dischargeable.  Very generally speaking, an income tax can be dischargeable if the tax return was last due, including any extensions, more than three years prior to the filing date.  The time period is tied to the due the due date of the tax return and if you get an extension or even negotiate with the IRS at some point, it may extend the three year period.  A tax may also be non-dischargeable if it is assessed during the 240 day period prior to filing the bankruptcy even if the tax return was due over three years ago.  For property taxes, the time period is one year from when the tax was last payable without penalty.  Again, these rules are very general in nature and even the slightest variation can cause the tax debt to be non-dischargeable, i.e., their are various exceptions for improper returns, late filed returns, willfully evaded taxes, etc.  Other rules apply governing interest and penalties on the taxes.  So if you owe back taxes, there is a good chance they won’t be dischargeable in bankruptcy, but, depending on the circumstances, they could be.  Not a great answer, but suffice it to say, each case has to be examined on it’s own merits so as to understand the various possibilities and to see how best to proceed.