tax? assessment tax (cukai pintu) and quit rent tax (cukai petak)

subsidy? since already got property under her name, dont think so.

transfer from pama to their children can be done free at land office (i think they call it penyaksian something like that)

I bet her mom is still alive so they don't wanna sell it first.

where is the low cost apartment? KL or Selangor?

if Selangor, then your wife need to satisfy the conditions of receiving a low cost apartment.

if transfer to your wife, then the property belong to your wife (she can sapu all and not divide to her other 4 sibling)

if the intention is to distribute fairly, then just put it in a will for the executor to have the power to sell the property and proceeds distributed to all 5 children. Why don't transfer name to beneficiary? because
1. i doubt all 5 children fit the profile to be entitled to own a low cost apartment
2. when want to sell, all 5 need to agree to sell & sign docs. if 1 dont agree also cant do anything.