Property behind on taxes- what would make it a good deal

[Greg Koszkul]

After looking into a property and running the numbers, I noticed that it was behind on taxes by a couple years, and I know that I can negotiate the purchase price based on this. Would you simply subtract the tax delinquent amount from the purchase price, or would you build in more of a "buffer zone" to account for other expenses and/or tax increases in the coming years?