What is the best way to wholesale Pre-Foreclosures?

I am getting a list from a title company that says, Notice of Defualts, Pre-foreclosures and ( SBTS) San Bernardino Tax Sale(the county is SB) I don’t they are tax sale yet but going to tax sale. I would think these would great opportunities because you can still contact the owner and try to cut a deal right??

Some have 1st of 180,000 and comps at 300,000 looks like it would be a good one , also they are fairly newer homes some built in 2000 -2003 , I may not have to figure in ARV?

You always need to figure in ARV. How else will you know what to offer and what to wholesale for?

Im in New York City

which list is better NODs,prefors or tax?