Selling land that you, your siblings and maybe a few cousins inherited together is harder than selling it alone. Everyone has a say, and not everyone wants the same thing.
This guide is about that situation: how to sell inherited land when several heirs own it. If you’re the only heir, or you want the basics first (probate, back taxes and your options), start with our guide to selling inherited land.
Who owns the land when several heirs inherit it?
Usually, all of the heirs own it together, and each one holds an undivided share of the whole property. No one owns a specific corner. Who the heirs are and how big each share is depends on the will or trust, or on state law if there was no will.
When the estate was never settled, the land often becomes what is called heirs’ property. The USDA describes heirs’ property as family land jointly owned by descendants of someone whose estate did not clear probate. The heirs can use it, but they do not have clear or marketable title.
Step 1: Get the title in order before you try to sell
A buyer and the title company or closing attorney need to see who has the legal right to sell. Until the records show that, a sale usually can’t close. Depending on the state and the estate, that may mean:
- Probate. A court appoints an executor or administrator. Depending on the will and state law, that person may be able to sell the land and divide the money among the heirs.
- A trust. If the land was in a trust, the trustee usually handles the sale under the trust’s terms.
- A recorded heirship document. In Texas, an affidavit of heirship can be filed in the county deed records. Under Texas Estates Code §203.001, once it has been on record for five years or more, a court will accept it as prima facie evidence of who the heirs are.
The right path depends on the state and the family’s situation. A probate attorney or whoever handles the closing (a title company or, in some states, a closing attorney) can tell you what they’ll need. To see what applies where your land is, see where we work or go straight to a state page: Texas, Georgia, Alabama, Tennessee, North Carolina and South Carolina.
Step 2: Get every heir on the same page
The simplest sale is one where every co-owner agrees and signs. These habits help families get there:
- Pick one point of contact to gather documents and keep everyone updated.
- Share the same numbers. Give every heir the same value information, such as recent sales nearby or a written offer. Our guide on how much your land is worth explains how land is valued.
- Put cost-sharing in writing. If one heir has been paying the property taxes, decide up front whether they get paid back from the sale. Our guide to the hidden costs of holding vacant land covers what those bills add up to.
- Plan for distance. Heirs often live in different states. Ask the title company or closing attorney early how out-of-town owners can review and sign the closing documents.
What if one heir won’t sell?
If the heirs can’t agree, the main options are a buyout, selling only your own share, or asking a court to divide or sell the property (a partition action).
Buy out the heir who wants to keep it, or sell to them
Often the easiest fix is a deal inside the family: one heir buys the others’ shares at an agreed price.
Sell only your share
In general, you can sell your own undivided share without the others. Expect fewer interested buyers, though, because whoever buys it becomes a co-owner with your relatives.
Partition and the Uniform Partition of Heirs Property Act
A partition action asks a court to physically divide the land or order it sold. To protect families from forced sales at low prices, the Uniform Law Commission wrote the Uniform Partition of Heirs Property Act. Under the Texas version (Property Code ch. 23A), when land qualifies as heirs’ property, the court generally must:
- set the land’s value (usually with a disinterested appraisal, unless the co-owners agree on a value);
- give the other co-owners a chance to buy out the shares of the heirs who asked for a sale;
- prefer dividing the land over selling it, unless dividing would cause substantial harm; and
- if a sale is ordered, generally use an open-market sale through a broker, at a price no lower than the court-set value.
Here’s where the states we serve stand:
- Texas: adopted (Property Code ch. 23A).
- Georgia: adopted (O.C.G.A. §44-6-180 and following).
- Alabama: adopted (Ala. Code §35-6A-1 and following).
- South Carolina: adopted as the Clementa C. Pinckney Uniform Partition of Heirs’ Property Act, for actions filed on or after January 1, 2017.
- Tennessee: adopted in 2022 (HB 2612, effective July 1, 2022).
- North Carolina: not adopted. A 2025 bill (HB 976) was introduced but not passed. Under current law, G.S. 46A-75, a court orders a sale only if it finds that dividing the land would cause substantial injury to one of the owners.
Partition cases take time and cost legal fees, so an agreement is usually better.
How are the proceeds split?
The money is generally split according to each heir’s ownership share, after closing costs and any agreed payments come out. If the family agreed to repay one heir for taxes or upkeep, give that agreement to the title company or closing attorney before closing so it shows up on the settlement statement.
Do heirs pay taxes when they sell inherited land?
Heirs generally pay tax only on gain above their basis, and that basis is usually stepped up. According to IRS Publication 551, your basis in inherited property is generally its fair market value on the date of death (or an alternate valuation date, if the estate chose one). IRS Publication 544 says inherited property is treated as held longer than one year, no matter how long you actually owned it. If the land sells for close to its date-of-death value, the taxable gain may be small. Talk to a tax professional before you sell.
A simple checklist for selling with several heirs
- Find the will, trust or deed and list every heir and their share.
- Talk to a probate attorney or title company about what’s needed to clear the title.
- Check for unpaid property taxes or liens. Our guide for owners tired of paying taxes on unused land can help.
- Get a value everyone can see, and agree in writing how costs and proceeds will be split.
- Choose how to sell. Our guide to selling land fast compares the options.
- Coordinate signatures with the title company or closing attorney, and close.
FAQ
Can one heir sell inherited land without the others?
One heir can generally sell only their own share. Selling the whole property usually takes every owner’s signature, or a personal representative or trustee with authority to sell.
Can heirs force the sale of inherited land?
A co-owner can file a partition action and ask a court to divide or sell the land. In Texas, Georgia, Alabama, South Carolina and Tennessee, the Uniform Partition of Heirs Property Act adds protections for qualifying heirs’ property, such as a court-set value and a chance for the other heirs to buy out the shares.
How is the money divided when heirs sell land?
Generally by ownership share, after closing costs and any payments the heirs agreed to in writing, such as paying back one heir for property taxes.
Do heirs pay capital gains tax on inherited land?
Only on gain above their basis, which is generally the land’s fair market value at the date of death. The IRS treats inherited property as held long-term. Ask a tax professional about your situation.
See what we can offer
If your family has decided to sell, we can give you a written offer you can share with every heir. We work with landowners across Texas, Georgia, Alabama, North Carolina, South Carolina and Tennessee. Get my offer, read our FAQ, or call 214.890.6159.
This article is general information, not legal or tax advice. Talk to a probate attorney or tax professional about your situation.



