my grandparents passed away in the late 80's in the philippines. They left a titled property under their names as husband and wife but without a will to my parents or my aunt's and uncles. My cousins living in the said property have been paying the estate taxes since my grandparents passed away. My mother ( the 3rd of 6 children ) who has passed away in 2007 and all of her siblings except for the youngest, passed away before her. The property titles was never transferred to our parents name but we all continue to pay taxes on the property. We all have decided to apportion the property into individual titles to our names. Do we have to pay inheritance tax based on the market value of the property or will it include arrears from the time of my grandparents death ?