Deed Tax Distribution by a Personal Representative

​No Deed Tax is due on the execution of a deed of distribution conveying legal ownership of real property from a decedent’s estate by a personal representative.  Minnesota Statutes 287.22, subdivision 8.

Wills involving the distribution of real property must go through probate proceedings. An informal probate may be performed by the court administrator; or if a petition is filed, a formal probate by the court must be completed.

Under either type of probate, the distribution of a decedent’s estate is usually performed by a personal representative (PR) appointed by the administrator or the court.  When the real property is distributed, the PR executes a deed of distribution and conveys legal ownership of the property to the heirs as designated in the probated will.