Hello, I would like to make a offer for a abandon property. I did my homework the former owners are currently decease and am unware of who the next of kin. Currently the taxes is paid up through the state. During my research I located a mortgage on the property . Do you have any suggestion how could try purchase the property.

What do you mean "taxes are paid though the state" do you mean the estate ? Since states don't pay the taxes, they will sell the property for taxes at some point if not paid.

You start by asking questions on the people, perhaps hiring a PI

If there's a mortgage, chances are it's being paid, or there would be a foreclosure sale. Plus you say the property taxes are current? Check the probate court to see if the estate of the last owner to die went through probate. That's public info. Ask the lender, who might not tell you.

Also ask the taxing authority for the name and address of who paid the taxes. It might be the motgagee, but perhaps not.

Also inquire at the local police, coroner. Funeral homes about the burial arrangement, somebody buried them.They should have a list of heirs.

Sorry I meant the taxes are up to date. I didn't get anywere with the tax collector they didn't provide any name of who making the payments they stated, it was confidential and no I didn't try to contact the funeral home as of yet. The decease passed away 10/31/10 you think they would have held on to that info that long? I contact Register and Wills and their no relative on file attempting to trnf the home in their name. The mortgage company (Deutsche Bank National Trust) once I Google this it popped up with a lot of comments. That the bank was difficult to try to reach over the phone. They have a history of houses being boarded but foreclosure process haven't started as of yet due to them dragging their feet. Anymore suggestions.

Wills and probate can take months and that's the only public information as far as revealing who is doing what. Probably relatives or the bank holding any financial assets of the deceased are paying the mortgage as well as taxes; why would they pay one and not the other. Relatives might be deciding with each other what to do with the house. If they are far away, the first thing they will probably do if and when they want to sell is contact a real estate broker.
What I would do is leave a note on the door asking to contact your number (use a first name only, one that is slightly different from yours). Someone might have been hired to keep an eye on the place.
You have the owner's name. It's amazing what you can find out about people online. I googled myself and see all the places I've lived for the last 30 years, and all my relatives.

Go back to tax collector and get parcel number of property and check for the address they are mailing the tax bill to, this is public record. The town newspapers keep copies off all their printed papers at their office. Ask the neighbors, someone is cutting their grass, etc. Check court records for liens, default loans, etc.