You are buying the property itself. The government has already foreclosed on the owner and is selling the deed at auction to the highest bidder. You may become the owner immediately, though some states have a "redemption period" where the original owner can buy it back from you. 2. Locate Delinquent Property Lists

Lists of tax-delinquent properties are public records. You can find them through:

Before searching for properties, you must identify whether your state uses a tax lien or tax deed system.

x
how to buy property for back taxes