Skip First Level Navigation | Skip All Navigation
|Home | Contact Us | Electronic Services | Forms & Publications | Laws & Rules|
3. How do I request a lien release for real and tangible personal property in an estate?
When someone owning Maine real or tangible personal property dies, Maine estate tax law places an automatic lien on that property. To request a release of the lien, the representative must take the following steps:
1) Complete an appropriate Certificate of Discharge of Estate Tax Lien (either or both for real or tangible personal property). The Registry of Deeds for the county in which the property is located will be able to help if you do not have the proper book and page numbers for the property.
2) Complete Form 706ME, Form 706ME-EZ or Form 700-SOV as appropriate.
3) Submit the completed form, including documentation of value if required, with the appropriate Certificate of Discharge of Estate Tax Lien.
4) Make sure to include any payment due with the return (Form 706ME only). The return must show that all tax, interest, and penalties are being or have been paid.
5) The Certificate of Discharge of Estate Tax Lien, signed by the state tax assessor, will be mailed back to you. Bring the original document to the county Registry of Deeds and they will record the lien release.
For a list of the county Registries of Deeds, go to: http://www.maine.gov/sos/cec/ucc/county.pdf
|Copyright © 2005 All rights reserved.|