Selling Inherited Land in Georgia

Inherited Land in Georgia: What to Know

In Georgia, land owned by a person who dies without a will goes straight to the heirs, unless an administrator is appointed. Many families never open an estate, so the land sits in a dead relative's name for years while the number of owners grows.

This page covers who inherits Georgia land, how heirs can clear title with or without a full administration, how Georgia's heirs property partition law works, and how taxes work when you sell. It is general information, not legal or tax advice.

Who inherits Georgia land without a will

Georgia's intestacy rules are in O.C.G.A. 53-2-1. If the owner left a spouse and no children or other descendants, the spouse is the only heir. If there are children, the spouse and children share equally, but the spouse always gets at least one-third.

With no spouse, the estate goes to the children (a deceased child's share goes to that child's descendants), then to the parents, then to the brothers and sisters, then to grandparents, then to aunts and uncles.

How title passes to the heirs

When an owner dies without a will, title to the land vests right away in the heirs. If an administrator is later appointed, title moves to the administrator for the benefit of heirs and creditors, and it does not go back to the heirs until the administrator agrees (O.C.G.A. 53-2-7).

That means heirs in Georgia can often deal with the land directly. But a title company still needs proof that they are all the heirs and that no administration is needed or open.

Order that no administration is necessary

Georgia's main shortcut for land is a petition for an order that no administration is necessary (O.C.G.A. 53-2-40). It is filed in the probate court of the county where the person lived, or where the land is if the person lived out of state.

The heirs must show the estate owes no debts, or that every known creditor agrees, and that all heirs have agreed in writing how to divide the estate. If the estate includes land, the order is filed in the county deed records, listing the land and the people who take title. A lender holding a security deed on the land must consent or be served.

If the heirs cannot agree or there are debts, an administrator is usually appointed through the probate court. With a will, the will is probated and the executor handles the land as the will and the court allow.

Heirs property and when heirs disagree

Heirs who inherit together own the land as tenants in common. Any co-owner can petition the superior court in the county where the land lies for partition (O.C.G.A. 44-6-160).

Georgia adopted the Uniform Partition of Heirs Property Act, which starts at O.C.G.A. 44-6-180. It covers land held as tenants in common where enough of the owners are relatives and there is no agreement that controls partition. The uniform act sets these steps; confirm the details in the Georgia text:

• The court sets the land's value, usually by appraisal, unless the owners agree on it.
• Owners who did not ask for a sale can buy out the shares of those who did.
• The court favors dividing the land over selling it.
• If the land is sold, it is usually listed on the open market through a licensed broker.

Taxes when you sell inherited land in Georgia

When you inherit land, your tax basis is usually the land's fair market value on the date the owner died, not what the owner paid. This is often called a stepped-up basis. IRS Publication 551 sets the rule. An estate that files an estate tax return can sometimes use an alternate valuation date instead.

You owe federal tax only on the gain: the sale price, minus selling costs, minus your basis. If you sell soon after the death for about the date-of-death value, the gain is often small or zero. A written appraisal as of the date of death helps you prove your basis.

Inherited property counts as held for more than one year, no matter how long you actually owned it, per IRS Publication 544. So any gain gets the federal long-term rates of 0%, 15% or 20% (IRS Topic 409). The IRS says you report the sale on Form 8949 and Schedule D. Publication 559 covers the estate's own tax filings if the estate sells.

Georgia taxes capital gains as regular income at a flat rate, which is 4.99% for tax year 2026 per the Georgia Department of Revenue. Talk with a tax professional about your own facts.

Selling before or after probate

You can agree to sell at any time, but closing needs clear title. If there is no administration, all heirs usually sign the deed, often after the probate court enters a no-administration order. If an administrator or executor is serving, that person signs for the estate within the powers the court or will allow.

Ask the closing attorney early what the title search shows and what proof of heirship the title insurer will need.

How we buy land from heirs

EasyLotBuyer buys vacant land from heirs and estates, including land with title issues or back taxes. We make a cash offer within 24 hours. You pay no fees or commissions, and we pay the closing costs. We can close in as few as 7 days once the title is ready to transfer.

If the county says taxes are owed, they are paid at closing from the sale, so you do not need to pay them first. If the heirs are still sorting out who owns what, tell us. The title company will say what papers it needs, and we can plan the closing around that.

See our Georgia land buying page to request an offer, or read our general guide on how to sell inherited land.