The Estate pays. Consult a Trusts and Estates lawyer to see if it there are grounds to contest the will.
I am a former federal and State prosecutor and now handle criminal defense and personal injury/civil rights cases. Feel free to check out my web site and contact me at (212) 577-9797 or via email at Eric@RothsteinLawNY.com. I was named to the Super Lawyers list as one of the top attorneys in New York for 2012. No more than 5 percent of the lawyers in the state are selected by Super Lawyers. The above answer is for informational purposes only and not meant as legal advice.
If the probate is still pending, any party with standing can petition the Surrogate's Court to become a fiduciary with limited powers - either a Temporary Administrator or a Preliminary Executor, depending upon the local rules. Once appointed, the fiduciary can collect certain liquid assets of the Estate and use them to pay the property taxes - and other expenses, in some instances.
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