.,  sec 1031 statutes require that the tax payer for the replacement property be the same as the tax payer for the relinquished property.  

Last tax payment was years ago.Doubtful that there is a mortgage, because banks would have foreclosed years ago.

As a result, the taxpayer typically receives a credit for tax paid to one city resulting in a reduction in the tax owed to another city.

is it public record?i tried getting a list of NOD/preforeclosures from my townhall but they said they dont have it and its only through a bank.

However, if the total amount of the state exceeds the estate tax limits, there may be some tax payable within the estate. 

Helocs and Home Equity loans are way cheaper in terms of origination costs compared to traditional mortgages.I take all rental revenue and apply it to the heloc until it is paid off and advance the heloc for all repairs, tax payments, insurance expense etc.  

That situation just moved dependency from parents to the government ( tax payers)

If the taxpayer does not materially participate in the activity that is producing the passive losses, then those losses can only be declared against passive income.

@Clarke Wegener, if a taxpayer is a real estate professional for tax purposes, rental real estate losses are no longer per se passive.  

@Justin Johnson - The property tax credit is given to you because the county or other local government does not accept mid-year property tax payments.