The answer to this question depends upon whether the loan is in foreclosure and what stage of the foreclosure process the loan is in. You should pay delinquent real estate taxes pre-foreclosure sale, so that penalties and interest do not continue to accrue on the property because penalties and interest get paid prior to the first mortgage on the property. Conversely, once the property has been sold at sheriff’s sale, you should not pay real estate taxes. After a sheriff’s sale is held, taxes get paid through the confirmation entry. If you pay the taxes after a sheriff’s sale, the confirmation entry would have to be amended to reflect the tax payment made, which in turn would cause delay in getting the deed recorded and the proceeds from the sale of the property.