This value is typically different from a property valuation or a comparative market analysis that a realtor would provide.

She bought the home several years ago under a traditional mortgage, but pays a ridiculously high mortgage every month compared to how much the house rents for.Put in a simple matter, she's fed up with the situation and has my immediate family (We live in the same town as the property, while she's living far) managing the house.

Why would your CPA use any amounts for rental properties from the prior year?

That is just not the case and only makes sense strictly when compared to residential loan terms (longer amortization and low, fixed rates).

In my experience it should not be your responsibility to pay the lien, it will get paid off prior to or at close.With that said, I have represented buyers and have personally purchased properties off of all the auction sites here in CT and in a lot of the cases the title did not come back clean initially.

@Michael Pendleton I would explore other options prior to paying for it but it does work fairly well in most markets I have used it. 

If you want a game plan or checklist of things to prepare prior to starting your DM, feel free to holler and I'd be happy to send.Good luck!

It is better perhaps to use BPs calc to compare two or more like properties in the same locations. 

My only fear for doing something like that is the timing for recording prior to the trustee sale. 

One of the homework assignments was to call your credit companies to extend your credit limit, since your credit rating is based on used credit compared to available credit.