The Intersection of Residential Heirs' Property and Property Tax Foreclosure

This report presents the results from a study examining the prevalence of heirs’ properties among property tax foreclosures in Dallas and Tarrant Counties and . The report sheds light on why heirs property remains one of the most unstable forms of property ownership and presents policy interventions that would help reduce the vulnerability of heirs' properties to tax foreclosure. The report also includes a list of state laws that bar homeowners with heirs’ property from accessing important property tax relief programs such as homestead tax exemptions.