Selling inherited land in Arizona

Arizona's small estate rules

In Arizona, the simplified small estate process can be used for real estate in some cases.

The threshold: Personal property: up to $200,000 (30 days after death). Real property: up to $300,000 in value less liens (assessor full cash value), affidavit of succession not sooner than six months after death.

Heirs can use an affidavit of succession under A.R.S. 14-3971(E). Real property less liens must not exceed $300,000, and six months must have passed since death. Debts and funeral expenses must be paid. The signers must be the sole intestate heirs or devisees. The affidavit is filed with the superior court and a certified copy is recorded with the county recorder.

Law: A.R.S. 14-3971. Confirm current figures with the probate court.

Steps to sell inherited land in Arizona

• Find the will, if there is one, and the deed or tax bill showing the parcel.
• Ask the probate court or an attorney which path applies: full probate, a small estate process, or another filing.
• Get written proof of who can sign, such as letters from the court. The title company will ask for it.
• If several heirs inherited the land, agree on the sale and the split in writing. See selling land owned by several heirs.
• Ask for a cash offer and compare it with a listing. Taxes and loans are paid from the sale at closing.

Taxes when you sell

Inherited land usually gets a stepped-up basis: its value on the date of death. If you sell close to that value, the taxable gain may be small. Our capital gains guide explains it. Ask a CPA about your numbers.

Arizona land at a glance

• Average farm real estate value: $4,300 per acre (2026, USDA).
• Average property tax on farmland: about $1.80 per acre per year (2022 Census of Agriculture).
• Transfer tax: Arizona has no state real estate transfer tax. The state constitution bars new taxes or fees on real property transfers by the state or any local government. Charges in place on December 31, 2007 are exempt. The county recorder collects a $2 transfer fee as part of the $30 deed recording fee. An affidavit of property value must be filed with the deed unless an exemption applies.
• Seller disclosure: Yes for many vacant parcels: A.R.S. 33-422 covers a seller of five or fewer parcels of land in an unincorporated area of a county. Subdivided land is excluded. The seller must give the buyer a written affidavit of disclosure at least seven days before transfer.

These are statewide averages, not an appraisal. See selling land in Arizona for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions