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07. What is the process for filing a lien release for real property in an estate?

When someone owning Maine real or tangible personal property dies, an automatic lien is placed on that property. To request a release of the lien, the Estate must take the following steps:

1) Complete a Certificate of Discharge of Estate Tax Lien. 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 an estate tax return (Form 706ME) or a lien release (Form 706ME-EZ) as appropriate.

3) Submit a completed return, including documentation of value, with the Certificate of Discharge of Estate Tax Lien.

4) Make sure to include any payment due with the return, if required. The return must show that all tax, interest, and penalties are being or have been paid or it must result in a determination by MRS that no tax, interest or penalties are due.

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

(Rev. 9/05/08)

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