She is recently widowed.

Tax basis is 1960 and under prop 13, so I assume it's $800 a year behind.It's my understanding the step mother widow has been willed the property, hates the kids living in the house and may sell the house after probate. 

The attorney may be thinking that the widow can claim the overage at the tax sale. 

Because a new roof is let's say 12k and new widows (with new trim) let's say 8k.

Daryl Luc,  I know two people who got into trouble with the Feds by setting such limits,  as it effectively violates the family status portion of the Fair Housing Act.But I will say...my mom was a widow with 7 kids....we were damn hard on that house.  

I have a 3/2 home with a widow lady renting it.

So my sister who is widowed just found out that her husbands brother signed over a duplex to him for $1 before his passing away about 4yrs ago. 

Also you could buy the widow’s half of the property then threaten to sue the kids (hopefully the threat will be enough to get them to agree to take your money and sign over their interest.)

Depending on the previous homeowner's homestead history (how long they have lived in FL, widow, etc), your homestead discount could be completely different. 

Stereotypical eccentric cat lady/widow has lived there for 20+ years.