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Is There an Inheritance Tax in Michigan? What Heirs Actually Pay

Here is the answer people are relieved to hear: Michigan has no inheritance tax. It also has no state estate tax. Michigan’s old inheritance tax only applies to deaths before October 1993, so for any estate you are dealing with today, the state of Michigan takes nothing off the top when you inherit.

The federal estate tax almost never applies either

The federal estate tax only touches estates above the exemption, which stands at 15 million dollars per person starting in 2026. The estate pays that tax before anything reaches heirs, and the overwhelming majority of Michigan estates never come close. For a typical family inheriting a house worth a few hundred thousand dollars, the federal estate tax is simply not part of the picture.

What you might actually pay: capital gains when you sell

Inherited property gets a stepped up basis, meaning your cost basis resets to the home’s market value on the date of death. Sell soon after inheriting and there is usually little or no taxable gain at all. Hold the house for years while it appreciates, and you owe capital gains only on the growth after the date of death. We break down the numbers with examples in our guide to the tax implications of selling an inherited home in Michigan.

The Michigan tax that surprises heirs: property tax uncapping

Under Proposal A, a home’s taxable value is capped while one owner holds it, then uncaps to about half of market value when ownership transfers. On a long held family home, uncapping can raise the annual property tax bill dramatically. Michigan does allow certain transfers to close relatives to avoid uncapping when the home stays residential, so check with the local assessor before recording a deed. The rules and forms live at michigan.gov/taxes.

Deciding whether to keep or sell

Between uncapped taxes, insurance on a vacant house, and the cost of maintaining a home nobody lives in, holding an inherited property is rarely free. Our complete guide to selling an inherited property walks through the process, and if the house needs more work than the family wants to take on, we buy inherited houses across Michigan for cash, as is, on the estate’s timeline.

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