My father recently passed away. All his assets were in a trust, with exception of a lot of land. We are in final process of determining that it is not buildable. (Lot is 10,000sf with a water hole in the middle) I think my father reached this conclusion, as no taxes have been paid on it since 1994. Assessed at 24,000 with a tax bill now of 14,000 plus atty fee. Massachusetts is a tax deed sale state. If heirs ignore requests for payment from attorney, and town has a tax sale, are there any estate tax issues for this, or any personal tax implications for heirs? Can town pursue other property in town owned by heirs? We don't expect abutter would purchase at tax sale, so town will likely end up with it. Thank in advance

It should be no problem to merely allow the property to go back to taxes. It will be sold ( maybe) for back taxes.

Do keep liablity insurance on the land, if someone is walking there and gets hurts, then there is a more serious issue.