Note I am not a MN attorney but I believe MN has neither an inheritance or estate tax (these are collectively referred to as "death taxes" by some). Also, typically the death taxes are paid by the estate, although that can be modified so that the persons(s) inheriting pay the inheritance tax on their share.
Someone who receives an inheritance does not pay personal income taxes on the property they received, as an inheritance is not considered income for federal or state income tax purposes. Therefore I believe the person inheriting here would not have to worry about inheritance/estate tax or income tax. Depending on the type of asset and the length of time the property is held in the estate sometimes there is also an estate income tax generated (the income that the "estate" property produces) but that is also unlikely here.
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This asset will receive a stepped up basis equal to its Fair Market Value at her death. That will become your basis moving forward. When you go to sell the home, your gain will be based on this stepped-up FMV basis.
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I may be wrong here but I believe that this questioner is asking about property taxes, not estate taxes. If that is true then your mother will be liable for such property taxes on the mobile home when she gets it from your grandmother. You do need a good tax attorney who is in Minnesota. I happen to be in Eagan, MN.
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