26. September 2026

How Does Selling an Inherited (Probate) House Work in Hillsborough County, and What Will I Owe in Taxes?

Short answer: In Hillsborough County, an inherited house is usually sold by the estate's personal representative after a probate case is opened, through formal administration or, for smaller estates, summary administration. If the will gives the personal representative a power of sale, the house can often be sold without a separate court order; otherwise the court must authorize or confirm the sale. Most heirs owe little federal capital gains tax because the home's tax basis generally "steps up" to its value on the date of death, and Florida has no state income or estate tax. Because Florida homestead rules can change who owns the house, talk with a Florida probate attorney before listing it.

If you are reading this after losing someone you love, please take this one step at a time. This guide explains the process in plain English so you know what to expect and what to ask.

Start with a Florida probate attorney

Before you list, clear out, or promise the house to anyone, speak with a Florida probate attorney. The Florida Bar's pamphlet Probate in Florida notes that "many legal issues arise, even in the simplest probate estate administration." Your attorney can tell you which process fits, whether the home is homestead, and who has the legal right to sign a listing agreement and a deed.

Which type of Florida probate applies?

• Formal administration. The court appoints a personal representative (Florida's term for an executor). That person gathers assets, publishes a notice to creditors, pays valid debts and taxes, and distributes what remains. This is the usual path when a house must be sold and the proceeds divided.
• Summary administration. A shorter process with no personal representative. Under Florida Statutes section 735.201, it is available when the will does not require formal administration and either the Florida estate subject to administration, less exempt property, is $75,000 or less, or the person died more than two years ago. People who receive property may remain liable for valid debts for two years after the death.

Because a single home is often worth more than $75,000, many estates with a non-homestead house end up in formal administration. Homestead is handled differently, as explained below.

Who can sell, and when is court approval needed?

In formal administration, the personal representative signs the listing and the deed for the estate. Under Florida Statutes section 733.613, if the will grants a power of sale, the house may be sold without court authorization or confirmation. If there is no will, or the will gives no power of sale or only a limited one, title does not pass until the court authorizes or confirms the sale. When an order is needed, the listing and contract timeline should be planned around it so a buyer is not surprised.

Florida homestead: why the family home is often different

Florida's homestead protections frequently decide who owns the house after a death. In general terms:

• Limits on leaving it by will. Under Florida Statutes section 732.4015, if the owner is survived by a spouse or a minor child, the homestead generally cannot be left by will to others. It may go to the spouse only if there is no minor child.
• What happens instead. Under Florida Statutes section 732.401, a surviving spouse generally receives a life estate, with the descendants receiving the remainder. The spouse may instead elect a one-half interest as a tenant in common within 6 months after the death.
• Often outside the probate estate. Protected homestead generally passes directly to the heirs, and the Florida Constitution shields it from most of the owner's creditors. Under Florida Statutes section 733.608, the personal representative may take possession only to preserve, insure, and protect it.

In practice, the heirs themselves may need to sign the deed, and title companies usually want a court order determining homestead status first. These rules have many exceptions, so rely on your attorney for your family's facts.

The Hillsborough County Clerk's probate division

Probate cases here are filed with the Clerk of the Circuit Court. According to the Hillsborough County Clerk's Probate, Guardianship, and Trust page, the office can be reached at (813) 276-8100 and offers walk-in service in Downtown Tampa, Plant City, and Brandon. The court requires the original will to be filed, and there is no fee to deposit it. Probate records can be searched online. Your attorney will usually handle the filings. If the home is in Pasco County, the case goes to the Pasco County Clerk instead.

What will I owe in taxes? The stepped-up basis

For most families, this part is good news. The IRS Gifts and Inheritances FAQ explains that the basis of inherited property is generally its fair market value on the date of death. The IRS Form 8949 instructions add that inherited property is generally reported as long-term, however briefly you held it.

A worked example. A parent bought a house for $120,000 decades ago. A date-of-death appraisal values it at $400,000, and the estate sells it for $410,000.

• Florida doc stamps on the deed: $0.70 per $100 x $410,000 = $2,870
• Owner's title insurance (promulgated rate): $575 on the first $100,000 plus $5.00 per $1,000 on the remaining $310,000 ($1,550) = $2,125
• $410,000 - $2,870 - $2,125 = $405,005, minus the $400,000 basis = a $5,005 long-term gain

Commission and other closing costs would lower that further. Measured from the original $120,000 price, the gain would have been far larger, which is why a professional date-of-death appraisal is worth ordering early.

Florida has no estate tax, according to the Florida Department of Revenue, and no state income tax on capital gains. Per the IRS 2026 inflation adjustments, the federal estate tax exclusion is $15,000,000 for deaths in 2026. Joint ownership, trusts, and selling at a loss have their own rules, so check with a CPA. Also, the homestead exemption and Save Our Homes cap end after a change of ownership, so property taxes can rise; the Hillsborough County Property Appraiser can explain the timing.

Caring for the house in the meantime

1. Secure it. Rekey the locks and keep track of who has keys.
2. Call the insurer right away. Many homeowner policies limit coverage when a home sits vacant. Ask whether you need a vacant-home policy or endorsement.
3. Keep essential utilities on. Air conditioning and humidity control help prevent mold in our climate.
4. Wait on the cleanout. Keep important papers, and do not give away valuables until the personal representative has authority.
5. Look at condition honestly. Michael is also a Florida Certified Building Contractor and can walk the home with you to sort out which repairs are worth making before listing and which to leave for a buyer.

How long does it usually take?

The Florida Bar's pamphlet says a simple probate estate can reasonably be expected to take about five or six months. Under Florida Statutes section 733.702, most creditor claims are due within 3 months after the notice to creditors is first published. Homestead determinations, court approval of a sale, family disagreements, or repairs can add time. Once authority and title are settled, the sale works much like any other, whether the home is in North Tampa or Lutz 33549.

Questions people also ask

Can we sell the house before probate is finished?

Often, yes. Once the personal representative has authority to sell, through the will or a court order, the house can usually be sold while the rest of the estate is still open. For protected homestead, heirs may be able to sell after the court determines homestead status.

Do I pay capital gains tax on an inherited house in Florida?

Only on gain above the stepped-up basis, which is generally the value on the date of death. Selling soon for close to that value usually means a small gain. Florida does not tax capital gains, but federal tax may apply.

Who pays the mortgage and bills during probate?

The mortgage, insurance, taxes, and utilities still need to be paid. The personal representative usually pays them from estate funds. Ask your attorney before paying anything yourself so it can be tracked properly.

Talk it through with Michael

If your family is sorting out an inherited home in Hillsborough or Pasco County, a calm conversation can help you plan next steps alongside your attorney. Michael offers a free, no-pressure 15-minute call. Book a free 15-minute call or reach him at (813) 453-0108.

This article is general information only and is not legal, tax, or financial advice. Probate and homestead rules depend on your family's specific facts, so please consult a Florida probate attorney, a CPA about taxes, and the county property appraiser about property taxes. Michael E. Siebel is a Realtor with LPT Realty.

Last updated: September 2026