You are buying the debt, not the property. You pay the back taxes and receive a Tax Lien Certificate . If the owner pays you back, you earn a high interest rate (often 10%–36% annually). If they never pay, you may eventually foreclose to take ownership.
Lists of tax-delinquent properties are public records. You can find them through: how to buy property for back taxes
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 You are buying the debt, not the property
Finding Profitable Leads with Back Taxes on a Property - DealMachine If they never pay, you may eventually foreclose
Before searching for properties, you must identify whether your state uses a tax lien or tax deed system.