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<p>[QUOTE=&quot;coleguy, post: 669105, member: 9167&quot;]There is no gift tax on the estate in that instance. We merely take over the property taxes. A gift, I believe, is taxable if over a certain amount, but a transfer of ownership isn&#039;t, at least for second homes in Utah. And it&#039;s value is well over that 24K. I think when we did the appraisal last year to do all this it was just over 800K.</p><p>Guy~[/QUOTE]</p><p><br /></p>

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