We have a partnership entity, so it has to file separately and needs balance sheet accounting.

Will be a better question for your CPA in my opinion, they'll have better visibility into what strategy will work best before filing season and EOY. 

Lien is filed and recorded and then do nothing until it gets paid or property is sold and is paid ..

In a few of the states there is either a form. you must sign or an application that your escrow closer must file in order to exempt from any state taxes or withholdings that might normally be collected at sale . 

My question is when I file our taxes, will they count the purchase price from 2023?  

Guillaume I would not make too many LLCs unless you are aggressively buying property since you have to file taxes on every LLC.

Using a CA LLC owned by a WY LLC could preserve some benefits, like charging order protection, but doesn’t eliminate CA filing fees.

My figures are below.TaxDeed Winning Bid: $489.00 (My Bid May 2013)Property Clean-up: $450.00 (mowing, trash removal)Taxes & Insurance: $80.00 (2013 & 2014)Sale Advertising: $130.00 (Signage, Newspaper Ads, etc)Filings & Legal Fees: $245.00 (Deed, Lien Releases, Sales Agreement Docs)Total Costs: $1395 (approx)Sold for: $3250.00 (August 2014)That is better than the 25% I would have received if the property was redeemed during the redemption period.

If a claim is filed and the property is owned through an LLC the individual members are less likely to be named in the complaint and that above all else keeps the members name out of the docket.

If they claim not to have seen your offer you file a complaint with the local board of realtors and also with the state's real estate commission.