What is a good rule of thumb to follow when deciding on a property to purchase and flip?

60% Price to Tax Roll Value? 70% or 80%

Answer:
Don't rely on the tax assessor's value. It could be from two years ago, before the termite damage became apparent, or before the tenant destroyed all the windows and drywall, or before the fire, etc.

Know the market value.

And there's no rule of thumb about that, either, that's just a start point.

What you want to project is what price would sell it "fast", and what percentage of that you want to offer your Seller depends on what "fast" means, carrying costs, marketing costs, cleanup and repairs, selling expenses , and how much of your own money you are committing.

Flipping is not a casual activity. You're not just risking your deposit, you're risking the entire price of the house.
Many different things to consider. Carrying cost is one of the important ones. What is it going to cost AFTER you purchase the property until you sell it?
Buy cheap , sell dear.
Do your homework, find someone locally to learn under, save up gobbs of money (you will need it), acknowledge Mr Murphey's Laws.
visit DaveRamsey.com to learn what you haven't, what the banks will not tell you and what is omitted in the property flipping courses.
Tax rolls are not full market value estimates they are values given to properties for taxation purposes they are usually undermarket (but can be overmarket as well)

1.Stick to an area you know well so you can recognize a bargain.
2.Do as much due diligence as possible (inspections, accurate estimates of repair etc.)
3. Be aware of market conditions (price of recently sold properties, number of houses on the market in your area, )
I always look for a couple of good exit strategies. I will pass up homes 100k under value if I don't have an exit strategy in place.

Regards

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