Realistically, other factors will dictate par rates, just like they always have.If rates do end up being higher, overall, we, as taxpayers, should be happy.

And that guy is spending the next few decades in the Grey Bar Hotel at taxpayer expense.  

Will I get tax payment receipt and detail insurance policy copy which I can make sure they have the correct policy and enough coverage?

great, us taxpayers are bailing out institutions that made bad decisions!

The game is to hope that the taxpayer does not pay off the next quarter tax bill, and you get priority to pay it off and receive 18% interest on the next one... but again, you have to have the money in the bank to pay off each property tax bill thereafter or lose priority.My advice is that if you are interested in tax liens is to visit a couple of tax lien sales (if you don't want to pay for a database access, then you can always go to each municipalities webpage and see if they list the info there), and see how they operate. 

STRs are good to go with proper TDT account registration and BTR number ($33 annual fee) and monthly tax payment of 13%:  7% submitted by the platform to the state, 6% of total taxable receipts submitted by owner/agent to the county.   

(you can find how much suspended passive losses you currently have on your IRS Form 8582 - which your CPA is likely not giving to you and in that case you should get a new one)@Yonah Weiss when are you going to get my cost segs done :PWhat Lane mentioned here is IRS code (Sec. 469(g)(1)(A)): upon a taxable disposition of a passive activity, the taxpayer may use any remaining suspended passive activity gain allocated to that activity first against passive loss from the same activity, then against net passive loss from other passive activities, and then as a nonpassive income.In practicality, segregation most likely benefits the GP side (LP not so much) and becoming RE Pro is almost nonpractical (except in Airbnb-self managed case); the PAL offset route is much easier to implement. 

So if you are owed $23.4 on a $130 lien (18%), and someone pays $300 for it, then they are happy with an 8% return (23.4/300).I know NJ also has unique rules around the winner in certain circumstances getting the right to collect interest on subsequent tax payments without having to go to auction.

The penalty is from 2-6% depending on the certificate amount, and is only paid on the certificate amount, not on subsequent tax payments.

As a land broker, I've noticed many times that people buy "cheap" properties at tax sale, but later it turns out that the previous owner who defaulted on the taxes didn't necessarily lose it because they didn't have money/couldn't afford the tax bill, but rather because they realized the property doesn't have legal access, doesn't have good zoning, has environmental or topographical challenges, etc, so instead of having an lifetime of useless tax payments, they default and let it go to tax sale.