We have a somewhat specific wishlist for lending requirements and terms that I will highlight below.

Analyze Rental Income PotentialRun the numbers for your specific property.

Explain your situation and see if there are payment plans or hardship programs available.The BiggerPockets forums have threads on tax liens and foreclosure prevention: https://www.biggerpockets.com/forums/41/topics/766025-surplus-funds-unpaid-taxes-in-foreclosure-saleAn experienced real estate attorney can advise you on your legal rights and explore potential solutions.Have you spoken with your local tax authority yet?

That is "true"....Here is the bottom line, and I am going to skip over the entire foreclosure process unless someone specifically asks. 

We have a PMA, but it doesn't  seem to address these things in a way that is specific enough to where they're violating the agreement. 

I am currently based in Canada and am looking to embark on my real estate investment journey in the United States, specifically focusing on multifamily properties. 

- we are aware of the statutory requirements, just deciding whether the tax benefits would be worth it to us for the long term for a specific property - 

But, it may not offer the ROI as other locales, and it may not be "fun" like buying in a favorite vacation spot.2 - The highest ROI folks - Self explanatory, will go where ROI is high and/or regulation low.3 - The second home/retirement minded - These people are looking for minimal ROI but want the house in a specific location because they like to use the property and want it to pay for itself.

Look up the courses taught by Justin Kivel, specifically the Pro forma modeling course and the real estate financial modeling boot camp.

Consult with a qualified tax advisor who understands these limitations and can help develop a comprehensive strategy aligned with your specific situation.Remember: The best tax planning looks beyond immediate deductions to your complete financial picture.