Selling inherited land in Massachusetts

Massachusetts's small estate rules

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

The threshold: Estate consisting entirely of personal property not exceeding $25,000 (a motor vehicle may be included). An interested person may file a verified statement as voluntary personal representative 30 days after death if no petition for appointment is pending.

The statute covers estates consisting entirely of personal property, so an estate holding real estate falls outside this procedure and needs a regular probate filing.

Law: M.G.L. c. 190B, 3-1201. Confirm current figures with the probate court.

Steps to sell inherited land in Massachusetts

• 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.

Massachusetts land at a glance

• Average farm real estate value: $15,200 per acre (2026, USDA).
• Average property tax on farmland: about $101.57 per acre per year (2022 Census of Agriculture).
• Transfer tax: Deed excise tax of $2.28 per $500 of consideration, or $4.56 per $1,000 (0.456%), in every county except Barnstable. In Barnstable County, the state rate is $1.71 per $500 and a county excise adds $1.53, for $3.24 per $500 (0.648%). Nantucket and the Martha's Vineyard land bank towns also charge a 2% land bank fee on most transfers.
• Seller disclosure: Massachusetts has no general seller disclosure statute, so no form is required for vacant land. The lead paint notice applies only to residential premises built before 1978 (c. 111, s. 197A). Silence alone is not fraud under Swinton v. Whitinsville Savings Bank (1942), but a seller must not misrepresent material facts.

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