Form Et-117 - Release Of Lien Of Estate Tax
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1New York State Department of Taxation and Finance
ET-117
Release of Lien of Estate Tax
(1/12)
Real property or cooperative apartment
A completed Form ET-117 must be mailed with one of the following forms to the address shown on that form:
Form ET-706, Form ET-90, Form ET-85, Form ET-30, Form TT-385, or Form TT-102. There is no fee for a release of lien.
Name
Type or print the name
Address
and mailing address of
the person to whom this
form should be returned.
City, state, ZIP code
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
Lot number
Property address
Street or road
City, town, or village County
Book of deeds or liber number
At page number
Map number
Section number
Block number
Lot number
Property address
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
Apartment number(s)
Street or road
City, town, or village
State
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).
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