Start here: whose name is on the deed?
A buyer and their title company need to see a clear line of ownership from the person who died to the people selling. So the first job is finding out who the county records show as the owner today.
Search the owner's name or the property address on your county appraisal district's website. That shows the owner of record the district uses for tax bills. For the full ownership history, search the deed records at the county clerk's office. Many Texas counties have these online.
With rural land, it's common to find the property still in a parent's name, or a grandparent's name, sometimes with shares that passed down through two or three generations without anyone updating the records. That's fixable. It just decides which of the routes below you'll take.
How heirs get title to inherited land in Texas
Under Texas law, the land passes to the heirs (or to the people named in a will) at the moment of death. The paperwork described here doesn't create that ownership. It proves it, so a title company can insure the sale.
If there was a will
A Texas will can't be used to prove who owns land until a court admits it to probate. Families usually take one of two routes:
- Muniment of title. The court admits the will without appointing an executor. It's available when the estate owes no debts other than ones secured by real estate, or the court finds no other need for administration. The court's order lets the people named in the will deal with the land as if it were already in their names.
- Independent administration. The court appoints an executor who manages the estate with little court supervision. When the will or a court order gives the executor the power to sell, the executor can sign the deed for the estate without every heir signing.
Watch the 4-year deadline. A will generally has to be offered for probate within 4 years of the death. After that, a court can admit it only in limited circumstances, and no executor can be appointed.
If there was no will
When someone dies without a will, Texas law decides who inherits. Children usually inherit. A surviving spouse's share depends on whether the land was community or separate property and whether the person had children from another relationship. Heirs can prove who they are in two ways:
- Affidavit of heirship. A sworn statement of the family history, signed in front of a notary and recorded in the county deed records. Texas law provides a sample form. Title companies usually want it signed by people who knew the family well but don't inherit anything.
- A court determination of heirship. A judge formally declares who the heirs are. It takes longer and costs more, but title companies sometimes require it for complicated families or large properties. There's no deadline for filing one.
If there was a transfer on death deed
Some Texas owners record a transfer on death deed during their lifetime. It passes the land straight to the named beneficiary at death, outside probate. The beneficiary usually records an affidavit of death and a death certificate, then can sell. A later will can't override one of these deeds.
Why the small estate affidavit rarely works for land
People often hear about the small estate affidavit and assume it will cover inherited land. In Texas it usually won't. It only applies when there was no will, the estate is worth $75,000 or less (not counting the homestead), and a judge approves it. For real estate, it can only transfer a homestead, and only if the homestead was the person's only real property. A separate tract of land doesn't qualify.
| Situation | Usual route | Court involved? |
|---|---|---|
| Will exists, estate has no unpaid debts | Muniment of title | Yes, a short hearing |
| Will exists, estate needs managing | Independent administration | Yes, with light supervision |
| No will, family history is clear | Affidavit of heirship | No |
| No will, family history is complicated | Court determination of heirship | Yes |
| Transfer on death deed recorded before death | Affidavit of death | No |
What title companies will actually accept
No law forces a title company to insure a sale based on an affidavit of heirship. Each company and its underwriter sets its own rules: how many witnesses, how well they knew the family, and when a court order is required instead. The State Law Library notes that title companies commonly accept these affidavits, though banks often won't.
So pick a title company early and ask exactly what they need before anyone signs anything. It saves weeks. You may also hear about a 5-year rule. Once an affidavit of heirship has been on record for 5 years, a Texas court must accept it as evidence of who the heirs are. It isn't a waiting period before you can sell.
When several family members inherited the land
Heirs usually inherit as co-owners, each holding a share of the whole property rather than a separate piece of it. That has three practical effects:
- To sell the whole property, every co-owner signs the deed. The exception is an independent executor with the power to sell, who can sign for the estate.
- One heir can sell their own share without the others, but a share of land is hard to sell and usually brings a low price.
- If the family can't agree, any co-owner can ask a district court to partition the land. The court divides it if it can be split fairly, and orders a sale if it can't.
Texas adopted the Uniform Partition of Heirs' Property Act in 2017 to protect inherited family land. When it applies, the court sets the land's value, and the co-owners who didn't ask for a sale get 45 days to buy out the one who did. Dividing the land is preferred over selling it, and any sale has to be on the open market. Land splits more easily than a house, so partition in kind is often realistic for acreage.
A partition suit is slow and expensive for everyone. If your family disagrees, a frank conversation about a buyout or an agreed sale almost always costs less.
Taxes when you sell inherited land
Texas taxes: Texas charges no inheritance tax, no estate tax, no personal income tax, no state capital gains tax and no real estate transfer tax. In November 2025, voters added constitutional bans on a state estate or inheritance tax and on a state capital gains tax.
Federal taxes: This is where heirs often get a pleasant surprise. Your cost basis in inherited land is generally its fair market value on the date of death, not what the original owner paid for it. That's called a stepped-up basis. The IRS also treats inherited property as held long term, however soon you sell.
An illustration: A parent bought 20 acres in 1985 for $20,000. The land was worth $150,000 when they died, and the heirs sell it for $155,000. The taxable gain is roughly $5,000 before selling costs, not $135,000.
Texas is a community property state. When a married person dies, both halves of community property generally get the new basis, including the surviving spouse's half. Get a written appraisal of the land's value at the date of death. It's the best evidence of your basis, and much harder to reconstruct years later. A tax professional can confirm how the rules apply to you.
Property taxes and ag valuation after a death
Property taxes keep coming after the owner dies, and unpaid ones collect penalties quickly. If the estate is behind, read our guide to selling land with back taxes in Texas. The taxes can usually be paid out of the sale.
Many rural tracts carry an agricultural (1-d-1) valuation that keeps the tax bill low. Recent changes help heirs keep it:
- A transfer to a surviving spouse doesn't count as a change of ownership, so no new application is needed.
- From January 1, 2026, a new owner who keeps using the land the same way, with the same people running that use, doesn't need a new application either.
- Where a new application is needed after a death, a surviving spouse, child or executor can file late without the usual 10% penalty, up to the tax delinquency date.
Selling land with an ag valuation doesn't trigger a rollback tax by itself. A rollback applies when the use changes. Our guide to the costs of selling land in Texas explains how it works.
Your options for selling
Once the title is sorted, you have the same choices as any Texas landowner:
- List with a land agent. The widest exposure, usually for a commission.
- Sell it yourself. No commission, but you handle pricing, marketing and the contract. Our guide to selling land in Texas without a realtor covers each step.
- Work with a land company like ours. We look at the land, agree on a price with you, put it under a standard contract, and a Texas title company closes the sale. It suits families who want it handled simply, especially when the heirs live in different places.
A checklist for heirs
- Get the death certificate and look for a will.
- Look up the owner of record on the county appraisal district website.
- Check the tax status with the county tax office, including any ag valuation.
- List every heir and co-owner, with their contact details.
- Choose a title company and ask what they need to insure a sale.
- Record the affidavit of heirship, or start probate, as advised.
- Get a date-of-death appraisal for your tax records.
- Agree as a family how you want to sell, then start the sale.
Common questions
Do I have to go through probate to sell inherited land in Texas?
Not always. If there was no will, many families clear title with a recorded affidavit of heirship instead of going to court. If there was a will, it usually needs to be admitted to probate, often through a quick muniment of title or independent administration. The title company handling your sale decides what it will accept, so ask them early.
Can I write my own affidavit of heirship?
Texas law includes a sample form in Estates Code Section 203.002, and TexasLawHelp.org explains how to fill it out. Many families still use an attorney, because each title company sets its own rules about witnesses and supporting documents. Check those rules before anyone signs.
Can one heir force the sale of inherited land in Texas?
Yes. Any co-owner can ask a district court to partition the land. The court divides it if it can be split fairly and orders a sale if it can't. For inherited family land, the Heirs' Property Act gives the other owners a chance to buy out the co-owner who asked for the sale first.
Do I pay tax when I sell land I inherited in Texas?
Texas itself charges no inheritance, estate, income or capital gains tax. For federal tax, your cost basis is generally the land's value on the date of death, so if you sell for close to that value, your taxable gain may be small. A tax professional can confirm the numbers for your situation.
How long do I have to probate a will in Texas?
Generally 4 years from the date of death. After that, a court can still admit the will only in limited cases, and no executor can be appointed. That's one reason many older inherited properties end up going through an affidavit of heirship instead.
This guide is general information for Texas landowners, not legal, tax or financial advice. Laws and local rules change, so check your situation with a Texas real estate attorney or tax professional before you act.
Sources
- Texas Estates Code, Chapter 203: affidavit of heirship
- Texas Estates Code, Chapters 256 and 257: probate deadlines and muniment of title
- Texas Estates Code, Chapter 205: small estate affidavit
- Texas Property Code, Chapter 23A: Uniform Partition of Heirs' Property Act
- Texas State Law Library: transferring property without probate
- TexasLawHelp.org: how to draft an affidavit of heirship
- IRS Publication 551: basis of assets (inherited property)
- Texas Constitution, Article VIII (tax bans, including Section 26 added in 2025)