New York Release of Lien of Estate Tax

Release of Lien of Estate Tax
Form ET-117:10/16:Release of Lien of Estate Tax:et117
ET-117

Department of Taxation and Finance

Release of Lien of Estate Tax

(10/16)

Real property or cooperative apartment
There is no fee for a release of lien.

 Name

Type or print the name
and mailing address of
the person to whom this
form should be returned.

 Address
 City, state, ZIP code

Have you filed a New York State estate tax return (either Form ET-706 or ET-90) for the estate? Mark an X in the applicable box.
Yes: If you are filing an amended return, mail the completed Form ET-117 with the amended return to the address shown on that return. If you are not
amending a return, mail the completed Form ET-117 to NYS Estate Tax Processing Center, PO Box 15167, Albany NY 12212-5167.
No: You must mail the completed Form ET-117 with Form ET-706, Form ET-90, Form ET-85, Form ET-30, Form TT-385 or Form TT-102 to the address
shown on that form.

	 Estate of	
	Date of death	

County of residence at time of death*

	

* If the decedent was not a resident of New York State at the time of death, enter nonresident.

Complete this section for real property. You may list up to two parcels in the same county; use a separate Form ET-117 for each county. File the validated
release of lien with the county clerk or commissioner of deeds.
The book of deeds or liber number, page number, and map number are shown on the recorded deed. The section, block, and lot numbers are shown on the
property tax bills.
	Book of deeds or liber number	
At page number	
Map number
	Section number	

Block number	

	Property address	

Lot number

Street or road	

	Book of deeds or liber number	

City, town, or village	 County

At page number	

	Section number	

Block number	

	Property address	

Map number
Lot number

Street or road	

City, town, or village	 County

Complete this section for cooperative apartments. If you entered real property above, do not complete this section; use a separate Form ET-117.
Also, you must use a separate Form ET-117 for each cooperative corporation and purchaser. Give the validated release of lien to the purchaser.
	Name of cooperative corporation	
	Address of cooperative apartment	
	City, town, or village	

Apartment number(s)	
State	

Street or road
County	

ZIP code

	Number of shares associated with proprietary lease for apartment(s) listed above

Pursuant to the provisions of section 249-bb or section 982(c) of the Tax Law, the lien (if any) of the estate tax imposed by Article 10-C or Article 26 of the Tax
Law is hereby released with respect to the property described above.
	Date	

Deputy commissioner

This release is not valid unless the state seal is affixed by the Tax Department to the right of the property description. Each
completed description requires a separate seal.
Note: The executor may be held personally liable for unpaid estate tax up to the value of the assets that were distributed before the NYS estate tax was
paid in full. The surviving spouse, all beneficiaries, and any other person in possession of property included in the NY gross estate may be held personally
liable for unpaid estate tax up to the value of property received from the estate (NYS Tax Law section 975).