Tenants haven't paid rent in over a year, and now in foreclosure!

[Tom Saraf]

So I have a friend who, as a single mother, was forced to move from Maine to Massachusetts, a few years ago, to find work as a nurse. She was upside-down on her mortgage, and became an impromptu landlord due to her situation. She has been renting here in MA herself, and her tenants in ME were basically just covering her mortgage there. Then about 18 months ago the tenants stopped paying rent. My friend continued to pay the mortgage for a few months with what little savings she had, but unfortunately depleted all of her savings before serving them with an eviction notice last summer. At that point she did not have the money to follow through with the eviction, and here we are now about 14 months behind on mortgage payments, the bank foreclosing, and tenants still in the property!

I wish she came to me sooner, but how do I advise her now? Is there even a way out of this, or is it just too late at this point? 

Thank you for any advice you have to offer,

Tom