I'm assuming that there won't be enough surplus to pay the tax lien. 

With the surplus cash you have to invest, working up an asset protection plan would protect your cash from any unforeseen problems with a new investment. 

They need to start searching surplus lines carriers.

I would invest any surplus cash in mortgage notes (because I'm familiar with them and my wife is comfortable with them). 

We have so many baby boomers that as they pass on it will lower demand on housing.There will be a surplus. 

This info was provided by the bank:address: 1124 Route 94, New WindsorPurchase Price- $599,000INCOME Gross Rents $88,664Add: CAM Reimbursement $11,478Total Gross Income $100,142Less: Vacancy & Credit Loss @ 7% $7,010Effective Gross Income $93,132EXPENSESReal Estate Taxes $18,500Utilities $28,000Total Expenses $46,502Net Operating Income $46,630 $46,630 $46,630 Annual Debt Service $36,628 $28,176 $34,997(See below)Cash Flow Surplus $10,002 $18,454 $11,633DSCR 1.27x 1.65x 1.33xAnnual Debt Service Option 165% LTV / 35% Down ($213,850)Loan: $397,150/ 15 Yrs / 4.57% / $3,052 P&I $36,628Option 250% LTV / 50% Down ($305,500)Loan: $305,500 / 15 Years / 4.57% / $2,348 P&I $28,176Option 375% LTV / 25% Down ($152,750)Loan: $458,250 / 10 Yr Term/ 20 YR Amort / 4.57% / $2,916.46 P&I $34,997Alternatively, every year they have a delinquent property tax sale where the deeds get sold and you can get a poroperty for really cheap.

After a couple meetings it got labelled as surplus. 

I have to pay capital gain tax on the $50k surplus. 

I use Vinyl strip flooring from Surplus warehouse.

I can see where there will be an increase of properties for rent and surplus of properties for sale.