If siblings inherit a house from their mother at her death who is responsible for yearly property taxes if only one sibling lives in the home?

All the owners of the property are responsible for paying the property taxes.

If the taxes are not paid and become delinquent it will affect your credit records. Also, if the taxes are not paid, the town can take possession of the property and sell it. Therefore, it is extremely important you keep the property tax payments current.

If one sibling is living in the house rent free perhaps a written agreement could be made addressing her financial obligations regarding the house. There will be costs for utilities, upkeep and maintenance, repairs, taxes, etc. You must decide who will be responsible for maintaining the property in good condition. If she is living rent free, perhaps she could pay for the utility charges and a larger share of the taxes, if possible. The others should help with the maintenance and repair costs and make a contribution toward the taxes. When the property is sold the siblings will share equally in the proceeds.

In this perspective, the sibling who lives in the house should pay her own living expenses but all the owners should share the tax bill and expense of keeping the property in good condition.