Tax liens typically attach to all the property you own, not just your residence. So if you have a car, furniture, a 401K, etc. the exemptions you select will not apply to a tax lien and will be counted as property that the tax lien attaches on. Hope this perspective helps!
Maryland state income tax liens attach only to real estate (absent a levy) and can be avoided (stripped down or off, as the case may be) in a Chapter 11, 12, or 13 bankruptcy case.