Release of Estate Tax lien

A release of lien is an authorization to transfer real property. It's used as necessary for all dates of death. A release of lien isn't required if the decedent and surviving spouse jointly held real property as the only joint tenants

No fee applies to a release of lien.

Forms to file

Form ET-117 must be filed with form ET-30, ET-706, or ET-85.  See the chart below to determine which form to use.

Use form:

If:

Form ET-30, Application for Release(s) of Estate Tax Lien

Note:

  • Always complete the Estimated value of all assets of estate section
  • You must file, or have filed, an original or verified copies of the letters testamentary or the letters of administration. Your application won't be processed until the letters of appointment are on file with the Tax Department

You're the appointed executor or administrator of the estate, or the duly authorized representative of the executor,

and

fewer than nine months have passed since the date of death.

Form ET-706, New York State Estate Tax Return and Form ET-706-I, Instructions for Form ET-706

The estate is required to file a New York State estate tax return, and either:

  • The estate hasn't obtained an extension of time to file the estate tax return, and more than nine months have passed since the date of death;

    OR
  • The estate obtained an extension of time to file the estate tax return, and more than 15 months have passed since the date of death (the extension has expired).

Form ET-85, New York State Estate Tax Certification and Form ET-85-I, Instructions for Form ET-85

Note:

  • If the estate is subject to tax, an estimated payment may be required when Form ET-85 is filed.
  • Submit Form ET-130 Tentative Payment of Estate Tax if applicable.
  • Always complete the Estimated net estate section
  • Form ET-85 must be notarized.

Either of the following applies:

1. The estate isn't required to file a New York State estate tax return, and either:

a. no executor or administrator has been appointed, or
b. more than nine months have passed since the date of death.

2. The estate is required to file a New York State estate tax return, and either:

a. fewer than nine months have passed since the date of death, and an executor or administrator has not been appointed; or
b. more than nine but less than 15 months have passed since the date of death, and an extension of time to file the estate tax return has been granted

Filing Tips

  • Do not schedule your closing until you have received your stamped copy of the release of lien.
  • Allow three to four weeks for processing.
  • When completing Form ET-117, always include complete information needed to identify the property. This includes:
    • The book of deeds or liber number, page number, and map number as shown on the recorded deed.
    • The section, block, and lot numbers as shown on the property tax bills.
  • File a separate Form ET-117 for properties located in different counties.
  • File a separate Form ET-117 for real property and cooperative apartments, even when they are located in the same county.
  • Ensure that the name and address on Form ET-117 is accurate and legible. This is where the completed ET-117 will be sent. Once processed, the address can't be changed without submitting a new Form ET-117.
  • A request for a waiver and/or release of lien can't be processed until the estate's outstanding tax assessments have been fully paid.
  • To ensure timely processing, do not use the private delivery address to request a release of lien. Send all documents to:

NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

Estate tax forms and instructions (current year) or (prior years and periods)

Updated: August 06, 2014