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. 

Under such conditions, you want the effort and expense of the value add to produce as much added value as possible and this virtually always will occur in the high cost market. 

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

And keep in mind that the rate on the 2nd lien will likely be 10-12% so depending on the cash flow it might not actually yield that much cash to you at closingMore importantly, it's just more debt so ultimately it sounds like you need an income-producing event to actually improve your situation and avoid some of the consequences that you mentioned

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 . 

Both land investing and multifamily are great but what's best for you is more important.Land has no cashflow and is speculating imo too so personally it doesn't fit my investment thesis of buying property that produces cashflow.

With this national exposure the investor producing the highest LEGITIMATE bid has just established “the market” price.I have found some strategies effective in building real wealth through real estate investing1.

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.

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.