I found a vacant home but now i'm stuck.

[Ray Agosto]

Good morning or good afternoon when ever you're reading this. I've been looking for a two family home for a few months now with Covid and everything and i'm pretty sure i found the property i want but i'm at a road block. It's a vacant home that's boarded up and i was lucky enough to have a helping tax assessor to be able to hand the information over to me for this property but now when looking in to it and finding more out here's where i'm stuck. I got the name of who own's the house to find out they have passed away last year and the family moved. the market value of the house is 180k but there's alot of damages within the house from homeless breaking in and kinda moving in on there now but what would be the next step for buying the house under market with as-is conditions or just to make a offer?