generally, it is not possible to get property taxes reduced...you may be able to get late fees eliminated, but the expense itself (since it is a lienable item) and superceeds the mortgages will always get paid. Also, generally all short sale lenders know this and will payoff taxes in full on every short sale. i would over estimate this expense on the HUD-1 that you send the lender for their review and then lower it upon final settlement. If the property taxes are an actual property tax lein (not irs lien) then these can be negotiated with whoever holds the lien. Warm regards.