It is difficult to answer a question like this without more complete information about the estate, and how the land will transfer in the first place. If your mother passed in July of 2013, you should still have time to "disclaim" your share of the land that might do what you want, but more information about the family is needed. You could simply deed your portion to your brother, but first you need to make sure that you are properly in title to the land, and this approach might involve a need at least to file a gift tax return. Honestly, it's land it must have enough value that it's worth hiring a lawyer to make sure things are done correctly.
Answered on Jan 24th, 2014 at 4:54 PM