This is happening a lot many towns have increased taxes and then peole whom paid off their home for 30 years can not even afford to pay the taxes!! This is when the reverse mortgage is great otherwise the town will move to place a tax lien on property and Some people also buy the tax liens and then charge interest on them so the situation becomes worse and if not paid within the time of the essence they can move on with foreclosure! You should also consider appealing her taxes this year to see if it is asessed too high! Sale is an option. but usually elderly people want to stay where they have been most of their life so that is a difficult move for them. The reverse mortgage is her best option! if you are planning on a tax appeal you can ask me or any realtor for comparable properties at no charge. Appeals have to be filed before April 1!