2 Answers

Inheritance tax differs from state to state. Probate court in your county can answer this. This house will have to go through probate anyway for the change of title. 

Your question is a little confusing.  Does the heir have to pay $1000.00 to the estate?  You mention  one hundred, but you posted $1000.

What kind of taxes are you talking about?  Inheritance or property?  The value of the home for property taxes varies from state to state, as do probate laws, as Colleen said.  I doubt the assessor in a California county is going to value a property at $100, or even $1000 because of a number mentioned in someone's will.   

Best to check with a probate attorney or a legal aid service.  You really need an expert opinion and to be very specific in what you are asking.