Worcester District Registry of Deeds
RELEASING ESTATE TAX LIENS
Real property in Massachusetts is subject to a lien for estate taxes upon the death of anyone who has a legal interest in the property.
For a majority of estates, there is no estate tax actually due, but unless a release of estate tax lien form is filed with the Registry of Deeds, there is a claim against the title of property owned by the decedent for ten years following his or her death.
The procedure for releasing the Massachusetts estate tax lien varies depending on whether an estate tax return is required and the date of death of the property owner.
A. For all estates required to pay estate taxes: the standard method of obtaining a release of estate tax lien is to file an estate tax return (M-706) with the Massachusetts Department of Revenue (DOR) and obtain from the DOR a Release of Estate Tax Lien Certificate, known as an M-792 certificate, which is then filed at the Registry of Deeds.
here for link to DOR Estate
Tax Publications and Forms.
C. Where no return is required and the date of death is between January 1, 1997 and December 31, 2002: The estate tax lien may be released by filing at the Registry of Deeds a notarized affidavit that the gross estate of the decedent does not necessitate a Federal estate tax filing. In such cases the M-792 certificate is not required.
D. Where no return is required and the rate of death is after December 31, 2002: The estate tax lien may be released by filing an notarized affidavit that the gross estate of the decedent does not necessitate a Massachusetts estate tax filing. In such cases the M-792 certificate is not required.
2002, the Massachusetts gross estate valuation filing threshold
was linked to the Federal estate tax. After 2002, the
Massachusetts threshold was decoupled from the Federal, and the amounts
shown beginning 2003 are Massachusetts , which is lower than the
Registry of Deeds 90 Front St Worcester, MA 01608