My mother has a life estate set up with her niece. From a legal point of view who owns the house?

From your question is seems that your mother originally owned her home, but has conveyed the property to your cousin (her niece) while retaining a life estate.  This arrangement means that your mother is entitled to the use of the property for the remainder of her natural life (whether or not she actually lives on the property [e.g. she could rent it]).  At your mom's passing, the remainder interest, which is the interest your cousin has while you mother is alive, will pass to your cousin.   John This answer is for general informational purposes only and is not intended to constitute legal advice or a recommended course of action in any given situation. This answer is not intended to be, and should not be, relied upon by the recipient in making decisions of a legal nature with respect to the issues discussed herein. The recipient is encouraged to consult independent counsel before making any decisions or taking any action concerning the matters in this answer. This answer does not create an attorney-client relationship between the author (John R. LaBar)/Henry, McCord, Bean, Miller, Gabriel & LaBar, P.L.L.C. and the recipient.