The nine-month mark
Pennsylvania inheritance tax becomes delinquent nine months after death, and a 5 percent discount applies to payment within three months. Spouses and jointly owned spousal property are treated differently from other heirs. A tax professional should map those dates against any Abington sale. IRS Publication 559 ties basis generally to fair market value at death. Tax rules for an estate are specific, so rely on a professional rather than a rule of thumb, and ask about the date-of-death value early.
