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.
Ok, then you are just disagreeing with the Lockean view of property and you are simply saying that "might makes right". Basically you are acknowledging that the state is constituted by a bunch of very powerful robbers. Did I understand that correctly?