Canadian citizen living in Canada wants to gift a US property to a Canadian living in the US. What do I all need to know?

My uncle wants to gift a piece of property in the USA that apparently is worth about $8,000 to my sister and I. We are both Canadian citizens living in the US as permanent residents. Just curious how this would work? Are there a lot of fees/taxes etc? We do simple taxes and do not own any other properties etc. Anyone know the rules etc, or anything we would need to know. Thanks so much!