Release of Estate Tax lien in New York

When a person dies, the Tax Law places a lien on the decedent’s real property to secure the payment of any estate tax due. This estate tax lien is effective as of the decedent’s date of death. To transfer real property from a decedent’s estate, you must request and then receive a release of lien from the New York State Tax Department. The release of lien is an authorization to transfer the real property, located in New York State, free and clear of the estate tax lien. The lien applies only to real property

Source: Release of Estate Tax lien

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