Short answer
Transfers to or from a decedent by will are listed among the exempt conveyances in section 5401, as is a transfer on death deed authorized under Title 25. Once the heirs or the estate sell to a buyer, that later sale is a separate conveyance and is not automatically exempt.
What passes without the tax
The realty transfer tax chapter lists transfers to or from a decedent through a will as exempt. It also mentions a transfer on death deed authorized under Chapter 2 of Title 25. So when a house passes by will from the person who died to the named heir, the transfer itself does not trigger this tax. That is the step where the deed goes into the heir's name, or the estate records its authority.
The next step is a separate event
If the heir or the estate then sells to a third party, a new conveyance occurs. Section 5402 apportions the tax equally between grantor and grantee, and section 5412 puts the burden on the grantor unless the contract says otherwise. Many heirs are surprised when the closing statement shows a transfer tax line even though the inheritance step was free.
Family exceptions may still apply
If an heir sells to a spouse, child or sibling, the family list in section 5401 may apply to that sale. Check the specific relationship named in the statute. A parent and child, or siblings, are included. Cousins are not named. Your settlement agent or attorney should confirm the correct clause before the deed is recorded, since section 5408 requires proof of payment or an exemption before recording.
Planning a sale of an inherited house
Ask the estate attorney how to document the chain of title, who signs and who pays what at closing. This page is general information and not legal advice. A clear plan before the contract avoids last-minute changes to the net proceeds.
Selling for cash instead
Heirs who live elsewhere often do not want to manage a sale line by line. If you want a direct sale, Kaizen Home Buyers can make a cash offer on the house exactly as it stands. There are no repairs and no agent commission. An offer can come within 24 hours, and closing takes 14 to 30 days or lands on your date. The number is 267-329-0084.