Approaching off-list property owners

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Hello all! I'm new to this game, and trying to find my first deal. I live about an hour and half away from Spokane Washington, the most ideal place in my area to flip. My plan is to buy a rundown home off-list via direct mail and driving for dollars. I went last weekend knocking on doors of less than desirable properties in Spokane. I was able to find a house that is very ideal in my opinion. It is in one of the best neighborhoods in Spokane, and it looks like it has been vacant for years, the siding is falling off, overgrown, etc,. Not only this, but the owners have missed property tax for the past three years. They own it fully, and bought it years ago for less than half of its current assessed value. The home the owners currently reside at had half of property tax unpaid this last year as well.

So my question for you, the bigger pockets community, is how do I approach the owners? I am 18, inexperienced, and generally have no real credibility to offer compared to competition. I don't want to offend them by shoving the property tax issue in their face or criticize their house too heavily, however, to bring them to terms of their need, I feel like I need to bring it up in a non-threatening way?

My plan is to send a personally written letter to their primary address, and dig up their home phone via yellow-pages after the letter is delivered. (they are retirement age, so a landline should work well) My approach in both the letter, and during the phone call are critical. Does anyone have advice on the correct things to say and write given the situation of both the owner and myself?