Last reviewed May 19, 2026
ET-117 is the New York State Tax Department form used to request a release of lien of estate tax for New York real property or a cooperative apartment.
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These guides use generic examples only. They do not include client names, case names, file numbers, private property addresses, or facts from any private matter.
ET-117 often comes up when an estate is selling or transferring inherited property and a title company needs proof that the estate tax lien has been released.
This guide is general information, not tax or legal advice. Estate tax questions can affect closings, fiduciary liability, and title. Use current New York Tax Department instructions and get professional review when needed.
When a person dies, New York law can place an estate tax lien on real property located in New York. The release of lien authorizes transfer of the property free and clear of that estate tax lien.
The release is about the estate tax lien, not every possible mortgage, judgment, Medicaid claim, creditor claim, or title issue.
A release of lien may be required when a decedent owned New York real property or a cooperative apartment and the property is being transferred or sold. The Tax Department's public guidance says whether a release is required does not depend on the value of the property.
There are exceptions and fact-specific rules. For example, the Tax Department describes an exception involving property held by the decedent and surviving spouse as the only joint tenants. Confirm the current rule before assuming no release is needed.
| Form | Common use |
|---|---|
| ET-117 | Release of Lien of Estate Tax for real property or co-op |
| ET-85 | New York State Estate Tax Certification |
| ET-30 | Application for Release(s) of Estate Tax Lien |
| ET-706 | New York State Estate Tax Return |
| ET-14 | Estate Tax Power of Attorney, if a representative is authorized |
The Tax Department states there is no fee for a release of lien. It also warns not to schedule a closing until the stamped release is received if a release is required.
Public guidance lists an average processing time of three to four weeks for a complete application, plus mailing time. Incomplete forms, missing attachments, wrong property details, or unpaid tax assessments can add delay.
For estate real estate sales, ET-117 should be handled early. Waiting until the title company raises it right before closing can put the transaction at risk.
Use these points as a quick summary after reading the guide.
Keystone Pinnacle Pro can help collect deed details, organize estate information, and prepare ET-117-related paperwork for review.
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Court forms, filing practices, fees, hours, and tax instructions can change. Use these sources to verify the current rule.
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