| never make a balance transfer on your card unless the balance is zero. A second mortgage is a secured loan (or mortgage) that is subordinate to another loan against the same property. More specifically, the second loan in commercial mortgage residential In real estate, a property can have commercial mortgage residential loans against it. The loan which is registered with county or city registry first is called the first mortgage. The loan registered second is called the second mortgage. A property can have a third or even fourth mortgage, but those are rarer. Second mortgages are called subordinate because, if the loan goes into default, the first mortgage gets paid off first before the second mortgage gets any money. Thus, second mortgages are riskier for the lender, commercial mortgage residential generally charges a higher interest rate. Almost 36 million taxpayers claimed the deduction in commercial mortgage residential according to the most recent statistics compiled by the Internal Revenue Service. The President's Advisory Panel on Federal Tax Reform urged the administration to do away with the deduction |  |
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