Someone lists the property across the sites... 

Welcome to the site @Michael Nwamadi!

We found out that one of the kids mother's rented the house and was never on site. 

If so, there are 20+ accountants on this site that specialize in real estate taxation. 

@Winter Jones Sorry I was away from the site for waaay too long.

Welcome to the site @Tonatiu Ortega!

Welcome to the site @Tiago Caetano!

Deeds to burial sites, certain transfers of ownership in real estate companies and farms and property passed by testate or intestate succession are also exempt from the tax)There should be no taxable event unless a sale occurs or when your dad passes.At that point, you should receive the property at the stepped up basis as the life estate is null due to the death.This is tricky - it will depend on how the deed is held.You should check with the attorney who made the initial change and check with your CPA once you find the answers from said attorney.

Small slivers of land, lots too small to build on, no water, no power, landlocked, flood zone, dump sites, no sewer, but too small to add septic, around where I live counties require a certain amount of road frontage so people won't put mobile homes, so you can buy OTC without the required road frontage and lot could be more or less worthless....can't build on it,  and all other kinds of issues. 

Not that you're so much going to buy them right now, but, , it'll give you an idea.Get on site, see if you can get in a unit, act like you're a prospective tenant, get on site.