Hi @Vishal Patel, since I just started to learn about real estate I too felt weird at first of the "subject to" but after reading up on it, it could make perfect sense for the seller in a tough position as most seller are not trying to ruing their credit. 

I have one rental that I am making $100 positive cash flow on in Camden NJ and one that I assumed the mortgage in Glassboro, were I am getting $150 in positive cash flow monthly.

This may put you in a more competitive position at the offer table.

Learn from your mistakes and turn any fear into something positive.You did not mention if you still have a W-2 job that alters your position.  

I'm primarily trying to learn as much as I can about real estate investing while flipping my primary residence, which is also my first home purchase.

I'm retired from a management position with a local Pepsi~Cola franchise where I was employed for 24 years.

If anyone has had a positive experience and doesn't mind sharing, I would appreciate it. 

Primary Team members are Attornies, real estate Agents, CPA's (or accountants), Inspectors, General Contractors, and Handymen.  

Flipping PropertiesIf the primary objective of your real estate business, or one of your real estate businesses, is to buy, potentially fix up an existing property and resell it within one year, the Internal Revenue Service can consider that to be an active trade or business.

Everyone has covered the owner occ/versus primary residence piece and the county by county millage difference.However the other side of the coin must also be considered in order to evaluate.