You may want to see which entity is charging the greatest penalties and interest and take care of them first. It sounds as though this economy may have had a major impact on your ability to meet your financial obligations. You may want to explore selling at least one of your properties if you have any equity in any of your properties.
Patrick Smith, MBA, EcoCertified Broker
Oregon Realty Company
If your plan is to catch up both and keep them current then start with the HOA. Both are important as they take precedence over any mortgage however Paul is correct. An HOA can foreclose much quicker than property tax. Property tax starts foreclosure proceedings after 3 years of non-payment which means it's actually the 4th year the foreclosure process begins. I posted the State of Oregon's link below http://www.oregon.gov/DOR/PTD/IC_310_671.shtml
HOA - do they have right to foreclose?
Tax has your mortgage company NOT paid that rolled into your monthly payment.? Many times they do that force an escrow account.
Lynn911 Dallas Realtor & Consultant, Loan Officer, Credit Repair Advisor
The Michael Group - Dallas Business Journal Top Ranked Realtors