Tag: tenants in common

A mother and son held title to real estate as joint tenants. When the mother died, the son became the sole owner. The son created a joint tenancy in the property with a sibling. Later, the sibling severed the joint tenancy vesting by deeding the real estate to themselves as a tenant in common with the first sibling. The county tax assessor determined a change in ownership occurred and sent the sibling a tax bill.