A will transfer is exempt, a sale is not
Delaware's realty transfer tax exempts transfers under a will, but the exemption is for the transfer to the heir, not for a later sale to a buyer. A sale is taxed at 3 percent of value, or 2.5 percent where the full local tax applies, split equally between grantor and grantee. Ask the estate attorney and title company who is the grantor in your deal and how the tax will be shown at settlement.
