Selling inherited land in Texas

Texas's small estate rules

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

The threshold: $75,000 in non-homestead, non-exempt estate assets (excess over known liabilities). At least 30 days since death. No personal representative petition pending or granted. Affidavit with two disinterested witnesses filed with the court and approved by the judge.

The Estates Code small estate affidavit transfers a homestead only when it is the only real property in the estate (Sec. 205.006). It gives no clear path for vacant acreage. Heirs of vacant land generally need probate, such as a will admitted as a muniment of title (Sec. 257.001) or an heirship proceeding.

Law: Tex. Est. Code Secs. 205.001, 205.006, 203.001, 257.001. Confirm current figures with the probate court.

Steps to sell inherited land in Texas

• 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.

Texas land at a glance

• Average farm real estate value: $3,100 per acre (2026, USDA).
• Average property tax on farmland: about $6.34 per acre per year (2022 Census of Agriculture).
• Transfer tax: Texas has no state or local transfer tax, and the Texas Constitution bars new ones. Only normal county clerk recording fees apply.
• Seller disclosure: Tex. Prop. Code Sec. 5.008's seller's disclosure notice covers only residential property with not more than one dwelling unit. But a vacant land sale contract must include the rollback-tax notice required by Sec. 5.010. Land outside city limits needs the annexation notice in Sec. 5.011. A sale of land with a dwelling worth no more than 5% of value is also exempt from Sec. 5.008.

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