my mother owns a home which in the will states all assests divided equally between brother and myself 50/50 when she passes on. I live with her

I'm not sure if you are asking if you have to pay all of the taxes when your mom dies, or now.  When your mom dies the Estate will be responsible for paying taxes on the house until it is transferred into you name and your brother's name.  The Estate will consist of all of your mother's assets, other than the house, and the money that is in the estate will be used to pay all of her last bills, and costs associated with administration, etc.  One thing you should keep in mind, if you live with your mother, and she ever needs to go into a nursing home, the house is an exempt asset and can be transferred directly to you.