What is it called when property is turned over to the state due to lack of heirs?

The correct answer, escheat, refers to the legal process by which ownership of a property reverts to the state when an individual dies without a will and without any identifiable heirs. This concept ensures that the property does not remain ownerless and can be utilized by the state for public benefit. Escheat serves an important function in property law, as it helps maintain property tax revenues and allows the state to manage unclaimed properties effectively.

The other concepts mentioned do not specifically relate to the state taking ownership due to a lack of heirs. Abandonment refers to a property owner relinquishing their rights to a property, typically when they no longer intend to use or maintain it. Intestate succession is the legal process that determines how a deceased individual's property is distributed among their heirs when there is no valid will, but it does not involve the state taking ownership. Cessation of ownership generally refers to the end of one’s ownership rights but is not a formal legal term for the transfer of property to the state in the absence of heirs.