It reverts to the State.
Ah yeah, I should have prefaced that this takes place in AnCapistan or in an area with no government.
But consider, by what legitimacy do you think that the state can claim the land?
If there is no government/state/tribe there is no law so the land is not really owned; its occupied. Anyone can take it and they don't have to wait for you to die if they are stronger than you.
As far as I know, most states start on the premise they own everything and that ownership is something that is granted to you in return for taxes, or militia service or whatever.