I don't know about the estate tax end of it.
But if you inherit WI real estate that is then deeded to you, and you later sell that property, you would need to file WI non-resident taxes for the sale (only). But the basis for inherited property is stepped up to fair value at time of death, so any capital gain would be based on gain since death. And any WI tax paid would likely be a credit towards whatever tax MN would normally charge for that gain.
I live in IL and have sold property in WI. I still had to file WI non-resident tax to account for basis of the sale even though there was no gain due to easement issues. So WI taxes just accounted for $10,000 basis (purchase price) and $10,000 sale with no tax due.