Unfortunately, a tenant death is actually considered a 60 day notice in my state.

Most likely you should have the step up basis upon death. 

There is some doubt about whether that six years is tolled (paused) while the property is on the state inventory, and no appellate guidance.5.

Here's the link... https://www.indy.gov/workflow/...You can check the Indiana Death Registration System website to check if the person is deceased. https://idrsthin.isdh.in.govI would just send a letter to the the person listed on the tax record to start.

At least that's enough research for me, some people may want to research this to death, that's their choice. 

The only thing inevitable is death and taxes.

It may cause more properties to be sold after death.

If the adult child moves out they will reassess to date of death. 

That's a red flag for me.d) death by Google: I Google everything I can about the sponsor.

Under current rules (assuming you dad’s estate is not over something like $12m), if your dad holds the property to death and you inherit the property, there is a step up gain and no one pays taxes on those gains.