Some more information would help to give a better answer.
But I'm assuming the jointly owned property is between you and your spouse.
If the property is owned jointly by you and your spouse then you automatically own the property after your spouse dies and you do not need to pay any inheritance tax since you really won't be inheriting the property since you already owned the property along with your spouse.
Now if the property was jointly owned by two different people that are not spouses then it's known as Joint Tenancy which in most places you don't have to pay any inheritance tax once the deceased persons interest in the property passes on to the other person who owns the rest of the property.