Arkansas: Paying Back Taxes on Inherited Land When You Aren't on the Deed

How this can play out (hypothetical facts)

Imagine you inherited a small parcel when your parent died. The parent’s will named you as a beneficiary, but the estate was never formally probated and no deed was recorded. The county mailed delinquent tax notices to the decedent’s address, the taxes went unpaid, and the property approached a county tax sale. You paid the back taxes (and got receipts) to prevent the sale. What happens next?

• The county will record payment and remove the property from an imminent tax sale. That protects the property from being sold for that round of unpaid taxes.
• Paying taxes does not transfer title. The county recognizes payment of taxes; title transfer requires a properly executed deed, a probate transfer, or another legal procedure that conveys ownership under Arkansas law.
• You may have a claim against the estate or an equitable claim to be repaid for the taxes you paid, especially if you paid to preserve the estate’s value. That claim usually must be asserted through estate proceedings (probate) or by filing a civil claim.

Key legal reasons paying taxes won’t automatically give you title

• Title runs with the deed and public records. Legal ownership is established by a recorded deed or by court-ordered transfer, not by who pays taxes.
• Probate and transfer rules. Arkansas law requires that property held in the decedent’s name be transferred according to wills, intestacy rules, or probate procedures before a purchaser (or you) becomes record owner.
• Tax payment is protective, not dispositive. Paying delinquent taxes preserves the property from immediate loss but does not change whose name appears on the county deed index.

Common legal paths to clear title in Arkansas

After you pay the taxes, consider one or more of the following steps to become the legal owner or protect your financial interest:

1. Open or finish probate — If the estate has not gone through probate, initiating probate (or finishing it) is the usual way to have the personal representative or executor transfer the property by deed to heirs or devisees.
2. Get a deed from the estate representative — If a personal representative or administrator has authority, ask them to execute a deed transferring title to you. Record the deed at the county recorder’s office.
3. Small‑estate procedures or affidavit — Arkansas offers simplified procedures in limited circumstances that may let heirs transfer property without full probate. Check eligibility before relying on this path.
4. File a quiet‑title action — If record issues or clouds on title block transfer, a court can determine rightful ownership and clear title. This is a formal lawsuit and often used where records are unclear or heirs disagree.
5. Claim reimbursement or lien — In some cases you may be able to assert a claim against the estate for taxes you paid, or ask a court to recognize an equitable lien, especially if you paid to preserve estate assets.
6. Consider adverse possession only with caution — Adverse possession (claiming title by long, uninterrupted possession) has strict Arkansas requirements. It is rarely a quick route and often not available when possession relates to an inheritance dispute.

What to do now — practical next steps

• Keep all payment receipts and written communication from the county treasurer or tax collector showing you paid the delinquent taxes.
• Contact the county recorder/assessor to confirm the payment was posted and to get copies of any recorded documents tied to the parcel.
• Check whether the decedent’s estate was opened in probate. If not, file a petition with the local probate court to open the estate so property can be transferred. Arkansas courts provide self‑help resources for probate: https://www.arcourts.gov/.
• If an estate is open, contact the personal representative to request a deed or to assert a claim for reimbursement of the taxes you paid.
• If other heirs dispute ownership or you can’t get the deed issued, consult an attorney about a quiet‑title action or other remedies. For statutes and code guidance, the Arkansas Code and legislative site is a primary source: https://www.arkleg.state.ar.us/.

Possible risks and consequences

• If you pay taxes but do not take steps to secure title, someone else (an heir or purchaser) could later claim the property or obtain a deed.
• If the estate has debts, the county or other creditors may still have claims; paying taxes does not protect you from claims for other encumbrances.
• If you pay taxes and later sue for reimbursement, litigation costs may reduce any recovery.

Helpful hints

• Always get written receipts from the county treasurer when you pay taxes and ask for a printed statement that the property is not scheduled for an imminent tax sale.
• Record a chain‑of‑title search early so you can see recorded deeds, liens, and encumbrances affecting the property.
• If the estate is small, investigate Arkansas’s simplified transfer rules — they can save time and expense compared to full probate.
• Talk to the county assessor/collector to learn deadlines for future tax payments and redemption periods if a tax sale already occurred.
• If other heirs are involved, try to get written agreements about who will handle probate and whether tax payments will be treated as loans or contributions toward eventual ownership.