Legal Question in Wills and Trusts in New York

Re: does paying taxes on land intitle you to ownership.

Wow. That sounds like a question for a law school exam.

Aunt predeceased Uncle in 1979. Therefore, under intestacy law property goes to uncle - even if property is only in Aunt's name.

Uncle dies in mid-1980's (no will). Therefore, property would pass under intestacy laws to Uncle's relatives.

However, Aunt's sister has been paying taxes on property for 20 years. Assuming that sister has been living on the property, maintaining the property, and essentially deeming the property hers (driver's license, tax return, bills, etc. has property address), she would be a good candidate for an action to quiet title under the doctrine of adverse possession.

There are five essential elements necessary to constitute an effective adverse possession. Specifically, the possession must be: (1) hostile and under a claim of right; (2) actual; (3) open and notorious; (4) exclusive; and (5) continuous for the statutory period. Over 20 years exceeds the statutory period.

You would have to commence an action for declaratory judgment, declaring that the property belongs to your Aunt. You would probably have to give notice to those relatives that may be deemed beneficiaries under the Uncle's estate.

Mike.

Re: does paying taxes on land intitle you to ownership.

The proper course to follow is to have an Administrator appointed by the Surrogate to administer the property of your deceased aunt. The property will be distributed as provided by the laws of intestacy (that is persons dying without a will). Payment of real estate taxes on the property does not bring about ownership of the property.