In 2025, I became heir to 1/3 of my side of the family’s 1/2 of some gas rights in Texas. I received a property tax statement for 2025 in my name (with no back taxes due), but if I look under the decedent’s name, there are still back taxes owed in his name. As far as I know, the other (2/3 of 1/2) heirs have not yet taken ownership of their rights. What happens to those back taxes in the decedent’s name?
Taxes are assessed annually in the name of the current owner, such as you for 2025. The prior year taxes (2024 and earlier years) are the taxes due from the prior year owner. The decedent’s prior year taxes are not divided up and taxed in part to the new owners. So you and the other heirs jointly owe the back taxes. That should have been paid by the estate and otherwise you should discuss the back taxes with the other new owners. You can search the CAD records to see if the other new owners were taxed in 2025 or if some interest is still in the name of the decedant for 2025.
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Oops. Got to be careful