@jeeppadre89 what do you mean "pay the step up".
When you inherited the property, your cost based was determined by the value of the land on the date of the decendent's death.
Now that you are the owner, if you sell off some of the land, your capital gains is the selling price less the value on the date of death of the decendent.
The estate is no longer involved, so whatever you mean by "does the estate pay the step" is not relevant because the estate is not a participant in this transaction when you sell 10 acres to a third party.
