When you inherit a property in New York, the property taxes do not pause or disappear — they continue to accrue and must be paid. If taxes were already delinquent before the previous owner passed, those become the estate's responsibility. Unpaid property taxes can result in a tax lien against the property, which complicates any future sale and can grow significantly with penalties and interest over time.
New York City and Long Island both have specific rules around property tax exemptions — for example the STAR exemption for primary residences — that often no longer apply once the property is inherited and the heir does not live there as their primary home. Contacting the local tax authority early to understand what is owed and whether any exemptions still apply is one of the most useful things an heir can do in the first weeks after inheriting a property.