Estate Law Questions? Ask an Estate Lawyer.
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If you are referring to real estate owned by the decedent, then the executor of the estate would be responsible for paying any taxes on the property while the estate owns it. If there are delinquent taxes due, then that is the estate's obligation as well as they are debts of the decedent.
Once the property is transferred to the beneficiaries, then they would be responsible for paying any taxes from the point that they take legal ownership.
If you are talking about something else, just let me know and I can respond to that as well...