FYI and not advice. Agree with talking to your accountant and ask about the date of death step-up in value for income taxes. Very few people at this time will owe federal estate taxes (only very rich) as the exemption has been increased. It is important to consider if it is best to sell property or leave by will to your heirs. Critical here is that at this time if you sell the property, you will owe income taxes. If, however you leave the property to your heirs they will get a step up in basis to your date of death value which means they will not owe (generally) income taxes on the sale. Lots of variables like net worth and tax rates etc.