Selling inherited land in Delaware

Delaware's small estate rules

In Delaware, the small estate process generally does not transfer land, so heirs of vacant land usually need probate or another court step first.

The threshold: Affidavit through the Register of Wills if the personal estate is $50,000 or less, 30 days after death, with known debts paid. Certain property and jointly owned property do not count toward the limit. A June 2026 law raised the limit from $30,000.

The affidavit is unavailable if the decedent owned real estate in Delaware, solely or as tenants in common. Land requires probate unless it was held jointly with survivorship or passes by a transfer on death deed. Delaware allows those deeds for owners dying on or after December 4, 2025 (25 Del. C. ch. 2).

Law: 12 Del. C. 2306 (as amended by 85 Del. Laws c. 281, approved June 10, 2026), 25 Del. C. ch. 2. Confirm current figures with the probate court.

Steps to sell inherited land in Delaware

• 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.

Delaware land at a glance

• Average farm real estate value: $9,700 per acre (2026, USDA).
• Average property tax on farmland: about $19.80 per acre per year (2022 Census of Agriculture).
• Transfer tax: State realty transfer tax is 3% of value, or 2.5% where the county or municipality has enacted the full 1.5% local transfer tax. Counties and municipalities may impose up to 1.5%. No tax applies when the property's value is less than $100.
• Seller disclosure: Ordinary vacant land is not covered. The Buyer Property Protection Act defines residential real property as a manufactured housing lot or real property improved by dwelling units for 1-4 families.

These are statewide averages, not an appraisal. See selling land in Delaware 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