Term strategy for seller with back taxes

[Zahrah McFadgen]

Hi BP. I'm thinking of possibly buying a 3 bd, 2 bath, SF home in Mechanichville, NY but I can only do it with terms (seller finance, subject 2, or lease option) but I need your advise. The home is an expired listing, located in a nice quite area. It's had a lot of upgrades done over the years but still needs a little rehab. The seller lowered the price 3 times already and would like to sell in 2-3 months tops and be done with the place. What would you do? Let me know if you need more info. Thanks!

Asking price: $115k (lowest seller will take is $85k)

Mortgage owed: $75k (current on payments/says home equity lien might have clause that prevent her from renting property out so lease options might be off the table)

Tax lien: $6500

Property: over 30 years old