Advice for Abandoned Home

[Charlie Parvin]

I have an interesting situation that I'm not 100% sure how to handle. An 87 yo woman left her house and moved to another town. The house is not in a trust and the family is not interested to put the house on a trust. City Compliance tagged her door for winterization 10/29. At one time she had the house paid off but took a HUD HELOC for $180k (3.44% interest) in 2008 (11 months after spouse passed away). The value of the house is only $134k which makes her completely upside down. She's barely behind on taxes which can easily be paid. Is there any smart investment strategy for this house?