Grandma left my brother and I her property in the form of a trust. Our dad(descendant) is deceased but Mom is not. Do we qualify for exclusion?

The lawyer was correct. For purposes of avoiding re-assessment of the property for property taxes, if the surviving parent was not a child of the grandparent, then the exclusion from re-assessment is available, but only as to the grandparent's half, not as to the uncle's half. It is not automatic. You must apply for it, with all the required paperwork. If the property was not your grandmother's principal residence, then only the first $1,000,000.00 qualifies. If you appreciate this free advice, please remember to refer me to any friends or acquaintances who need a lawyer. Referrals are still our best source of new business. Do you have a revocable living trust to protect your heirs against probate? Probate takes forever, is expensive, and is annoying. Do your family a favor. Set up a trust, and put all your property, especially any real property, into the trust. Since it is revocable, you can change it, add to it, take property out of it, or even cancel it completely, at any time. We set up such trusts, provide a pour-over will as a back-up for any property that does not make it into the trust, provide you with blank durable powers of attorney for health care and financial decisions, in case you become incapable of making such decisions while still alive, and convey one piece of real property to the trust, usually the family home, for $1500.00. If you would like to hire me to do this, let me know, and I'll send you a list of the information I need.   Dana Sack