What is an estate-tax lien release?

It releases a property from the New York estate-tax lien. Applicability depends on ownership and the transaction; consult the official lien-release guidance.

How long does an ET-117 request take?

Check the Tax Department’s current processing estimate. Incomplete applications can take longer. A processing estimate is not a guaranteed closing date.

Does a low estate value remove the lien-release requirement?

Being below the estate-tax threshold does not by itself remove the requirement. Check the official rules and any applicable ownership exception with your adviser.

What accompanies ET-117?

The applicable companion form and supporting documents depend on the estate’s circumstances. Use the Tax Department’s form-selection chart linked below.

When should I schedule the closing?

If a lien release is required, the Tax Department says to wait until the stamped release is received before scheduling the closing.

ET-117

Release of Estate Tax Lien

Used to request release of an estate-tax lien on real property or a cooperative apartment. Check the official instructions for the required companion form and supporting documents.

Download official PDFFrom the issuing agency’s official siteNY Department of Taxation and Finance View options on ProCheck availability and preparation scopeKeystone Pinnacle Pro

Check the Tax Department’s official instructions and requirements

Choose your path

Check whether a lien release is needed.

ET-117 is used to request an estate-tax lien release for real property or a cooperative apartment. Check the Tax Department’s instructions and confirm the applicable requirements with your attorney or tax adviser.

Keystone Pinnacle Pro offers document preparation for selected forms. Check availability, scope and pricing on Pro. Preparation does not include legal or tax advice or court representation.

View options on Pro Document-preparation call (516) 703-6942

When do you need this form?

When an estate-tax lien release is required for a property transfer.

This site provides general information, not legal advice. For legal counsel, consult a licensed attorney. Official forms are maintained by New York State and may change.

Frequently Asked Questions

Ready to complete this form?

Check Keystone Pinnacle Pro for available forms and preparation scope. For advice on what to file in your case, consult an attorney.

View options on Pro (516) 703-6942

Other estate tax forms

ET-85

New York State Estate Tax Certification

Estate tax certification for circumstances described in the official ET-85 instructions. It does not replace a required estate tax return.

ET-85-I

Instructions for Form ET-85

Step-by-step instructions for completing the ET-85 Estate Tax Certification form.

ET-141

New York State Estate Tax Domicile Affidavit

Required when the deceased was not a resident of New York. Establishes where they were legally domiciled at the time of death.

ET-706

New York State Estate Tax Return

New York estate tax return. Filing depends on residency, the federal gross estate and includible gifts. Use the version for the date of death.

Keystone Pinnacle Property Advisors

Need More Than Form ET-117?

ET-117 is one step in a longer court process. If the estate also includes a house or other real property in Brooklyn, Keystone Pinnacle helps coordinate the filings, tax clearances, and the sale.

Schedule a 15-minute call. We'll walk you through the process, the timeline, and what documents you need.

Schedule a 15-Minute Call (516) 703-6942

Not legal advice. Estate property advisory and document preparation.