Black and Buono Blog

Real property in Massachusetts, which is land including everything on or in it, is subject to a lien for real estate taxes when anyone who has a legal interest in the property dies.

The tax lien applies even if the property was jointly owned by the inhabitants or as husband and wife. No will or probate does not change the fact that the lien still applies to the decedent's interest in the property.

Actually, there is no estate tax actually due unless the gross estate of the decedent is large enough to trigger a federal estate tax obligation. However, until a form is filed to release tax liens with the Registry of Deeds there is a cloud on the title for the ten years following the death of the property owner.

The standard method of obtaining a release of estate tax lien is to file an estate tax return with the Department of Revenue and obtain from them a Release of Estate Tax Lien, (an M-792 certificate).

In cases where the property owner died before January 1, 1997, or in dealing with estates that are subject to federal estate taxes, this is the necessary procedure.

For estates of property owners whose date of death is January 1, 1997 or later and whose gross estate does not necessitate a federal estate tax filing, the process for releasing the estate tax lien has been simplified.

There is no longer the requirement of obtaining an M-792 certificate in order to confirm that no estate tax is due when the estate falls within the above mentioned parameters. The estate tax lien may now be released by an affidavit. The affidavit should be filed by an executor or administrator of the estate, or if there is none then by any person now in actual possession of any property of the decedent.