Who is liable for property taxes on inherited real estate amongst 3 kids?

[smartypantsgoofball]

3 kids inherited real estate, 1 lives in home and has paid 3 months, 2nd does not live there and has paid 2 months, the 3rd does not live there and has not paid any.  The payments that have been made are expected back once the home has sold.  The home is in the state of Mississippi - Hancock county.

[xmasbaby0]

This is not an income tax question.   You have a legal issue.   Seek legal advice.

[tagteam]

You do need a local attorney for this issue, This is clearly not an income tax question.

See https://www.avvo.com

It should be noted, however, that unpaid property taxes are a lien against the real estate itself and not any individual owner. The county's recourse is to put the property up for auction for unpaid taxes; no owner has personal liability on the amount of unpaid real estate taxes. 

[Opus 17]

The only income tax issue is who owe capital gains tax when the property is sold.  Without any other information, the IRS will assume that the home was equally owned by the 3 owners, and when the home is sold, each owner will be responsible for 1/3 of the capital gains tax, if there is any tax owed (which will depend on a number of factors).

If you want to split the ownership up in any other way, see an attorney.  If you have a disagreement about how to divide the tax owed, or divide the proceeds from the sale to take into account the other circumstances you mention, then you either need to agree among yourselves or see an attorney.

[TomD8]

Real estate (property) taxes are imposed on the property owner(s).  When there is more than one owner, it's up to them to decide how to split the bill.  If the owners can't agree, they may have to consult an attorney or a professional arbitrator.  All the taxing authority cares about is that the bill gets paid.  

If the property taxes were to go into default, the taxing authority isn't going to put a lien on one-third of the property.

[tagteam]

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@TomD8 wrote:

Real estate (property) taxes are imposed on the property owner(s). 

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They are not so imposed; property owners incur no personal liability for real estate taxes.

Real estate taxes become a lien against the real estate itself if they are not paid. 

[TomD8]

@tagteam is correct.  Of course the property owners, although not personally liable, nevertheless suffer the financial consequences of a lien/foreclosure.

Also, since there is no personal liability for property taxes, you are not likely to find any laws regarding division of personal responsibility for paying those taxes.