Check with the assessor in that area and see if it will reduce your assessment and, thus, your property taxes.In some places, concrete is considered "permanent" and is assessed higher than asphalt which is considered temporary. 

We listed the property with a Relator at a reduced rate. 

We think one needs to be very creative in this market in order to get any deals and reduce the risk going forward.

I also discuss strengthening EMD, reducing or eliminating any seller concessions and writing their offer on an as-is contract. 

Best option would be for a No prepayment penalty or the option to pay it off on a reduced sliding scale. 

If a tenant refuses to leave, include a clause that extends closing until the unit is vacant so the Seller can deal with it.If you buy it with the tenants and they refuse to leave, it can cost you thousands and thousands in lost rent, eviction costs, and stress. 

You can't reduce the amount of property tax you pay, but there are other tax benefits:1.

And they’re easier to rent and turnover because only 1 tenant to deal with.A 4 unit is considered a commercial building for tax purposes in most cities so the benefit to converting it to a duplex would reduce your property taxes and insurance.

And just to add to the stressful situation, she was given 60 day notice as we are selling the house.   

I would stress the importance of communicating regularly and clearly when things are going well.