The laws involving this problem are inconsistent and even contradictory. Imagine if your relatives had property and bank accounts in 10 different states. Then it would get REALLY confusing and contradictory.
In general, the best practice is to pay taxes in the state in which you reside. Any state trying to collect taxes from you which is not your home state will have a legally uphill battle doing so. Note that the State of New Hampshire is currently suing Massachusetts in the Supreme Court because Massachusetts is trying to collect income taxes on people who live in New Hampshire and work remotely in Massachusetts. It is likely that New Hampshire will win this case because you can't tax somebody who has no representation and NH residents cannot vote in Massachusetts.
Bottom line here: declare taxes only in the state where you live and operate.