Can you specify in the will that your house be sold to a relative for $1.00 at the time of your death so they do not have to pay an inheritance tax?

Is the inheritance tax only based on the value of the property over a certain sum of money? I owe nothing on the house and want to make sure my sister gets it without having to pay an inheritance tax, as she does not have any funds to pay. She is just getting by as it is and does not need an additional bill. I was just going to sell it to her now for $1.00, but thought better of it, maybe not a real good idea, or would this be the only way around an inheritance tax? The value of the house is under $75,000.00. Thanks.