If a person dies without a will and no heirs, to whom does the property pass?

When an individual dies intestate, meaning without a will, and does not have any legal heirs, the principle of escheat applies. This legal doctrine allows the state to claim ownership of the deceased person's property. In such cases, the state takes over the property because there are no identifiable heirs or beneficiaries designated to inherit that property.

This means that if a person passes away without a will or any relatives to inherit their estate, the property automatically transfers to the state government, which will manage it according to its laws. Local charities, the Internal Revenue Service, and the Department of Housing and Urban Development are not designated to receive property in intestacy situations. Charities would require a will or some form of legal bequest to receive property; the IRS typically deals with tax obligations rather than claiming property, and the Department of Housing and Urban Development does not claim properties in the absence of heirs. Therefore, the correct answer reflects the process established by law for situations involving deceased individuals without a will or heirs.