No, the law is clear that a person's medical issues or other hardship does not let them out of their obligation to pay either property taxes or a mortgage (or HELOC or reverse mortgage) and that if payment is not made, the property may be foreclosed upon and sold, and the person(s) in the property (e.g. the former property owner) removed (forced to leave). Your friend's health issues do not let him live there without paying his obligations. Your friend may need to look into physical rehabilitation facilities, long-term care facilities, nursing homes or even (depending on how near his end may be) hospice facilities to take him in.