Department of Taxation and Finance

                                               Release of Lien of Estate Tax                                                               ET-117(10/16)
                                               Real property or cooperative apartment

There is no fee for a release of lien.

                         Name
                                                                                                                  Type or print the name 
                         Address                                                                                  and mailing address of 
                                                                                                                  the person to whom this 
                         City, state, ZIP code                                                                    form should be returned.

Have you filed a New York State estate tax return (either Form ET-706 or ET-90) for the estate? Mark an X in the applicable box.
      Yes: If you are filing an amended return, mail the completed Form ET-117 with the amended return to the address shown on that return. If you are not 
           amending a return, mail the completed Form ET-117 to NYS Estate Tax Processing Center, PO Box 15167, Albany NY 12212-5167.
      No: You must mail the completed Form ET-117 with Form ET-706, Form ET-90, Form ET-85, Form ET-30, Form TT-385 or Form TT-102 to the address 
           shown on that form.
 Estate of 

 Date of death                                    County of residence at time of death*

                                                  * If the decedent was not a resident of New York State at the time of death, enter nonresident.
Complete this section for real property. You may list up to two parcels in the same county; use a separate Form ET-117 for each county. File the validated 
release of lien with the county clerk or commissioner of deeds.
The book of deeds or liber number, page number, and map number are shown on the recorded deed. The section, block, and lot numbers are shown on the 
property tax bills.
 Book of deeds or liber number                    At page number                                             Map number

 Section number                                Block number                                             Lot number

 Property address                              Street or road                                                City, town, or village  County

 Book of deeds or liber number                    At page number                                             Map number

 Section number                                Block number                                             Lot number

 Property address                              Street or road                                                City, town, or village  County

Complete this section for cooperative apartments. If you entered real property above, do not complete this section; use a separate Form ET-117.
Also, you must use a separate Form ET-117 for each cooperative corporation and purchaser. Give the validated release of lien to the purchaser.
 Name of cooperative corporation 

 Address of cooperative apartment                              Apartment number(s)                           Street or road

 City, town, or village                                             State              County                                              ZIP code

 Number of shares associated with proprietary lease for apartment(s) listed above

Pursuant to the provisions of section 249-bb or section 982(c) of the Tax Law, the lien (if any) of the estate tax imposed by Article 10-C or Article 26 of the Tax 
Law is hereby released with respect to the property described above.
 Date                          Deputy commissioner

This release is not valid unless the state seal is affixed by the Tax Department to the right of the property description. Each 
completed description requires a separate seal.
Note: The executor may be held personally liable for unpaid estate tax up to the value of the assets that were distributed before the NYS estate tax was 
paid in full. The surviving spouse, all beneficiaries, and any other person in possession of property included in the NY gross estate may be held personally 
liable for unpaid estate tax up to the value of property received from the estate (NYS Tax Law section 975).