Maine Certificate of Discharge of Estate Tax Lien on Tangible Personal Property

Certificate of Discharge of Estate Tax Lien on Tangible Personal Property
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MAINE REVENUE SERVICES
CERTIFICATE OF DISCHARGE OF ESTATE TAX LIEN
For use in estates of decedents owning property in Maine.

Page ________ of _______

Return to:
Estate of:

_________________________

Late of:

_________________________

Date of Death: _________________________

I, the State Tax Assessor, hereby certify that the real property listed below has been and hereby is discharged of any lien
for any Maine estate tax, with any interest and penalty thereon, due because of the death of the above named decedent.
This certificate is to be recorded in the Registry of Deeds as provided by 36 M.R.S. §§ 4072 and 4112.
Location of property ______________________________________________________________________________
NUMBER

STREET

CITY OR TOWN

ZIP CODE

As described by Deed dated _____________________ and recorded in __________________________________
REGISTRY OF DEEDS

Book no. ____________ Page no. __________ , or more particularly described as follows (full legal description not
necessary, include fair market value of each property):

This discharge is not valid unless dated and signed below by the State Tax Assessor.
Date signed: __________________

________________________________________________

Augusta
State of Maine
Kennebec, SS

Sean J. Norton, Director
Income/Estate Tax Division
for
State Tax Assessor
Maine Revenue Services
Augusta, Maine

Revised: July 2023

MAINE REVENUE SERVICES
CERTIFICATE OF DISCHARGE OF ESTATE TAX LIEN
Please note that a Certificate of Discharge of Estate Tax Lien will not be signed by Maine Revenue Services without an
Estate tax form submission, either accompanying this certificate or preceding it.
Also note that all fields described below must be completed before the Certificate of Discharge of Estate Tax Lien will be
processed.

SPECIFIC LINE INSTRUCTIONS
Page __ of __: Leave blank if you are enclosing only one Lien Discharge form. If you are enclosing more than one Lien
Discharge form, write the total number of forms enclosed. Example: Page 1 of 2 on the first Lien Discharge form and
Page 2 of 2 on the second Lien Discharge form.
Return to: Enter the name and address of the person to whom Maine Revenue Services should mail the signed Lien
Discharge form. This is generally the personal representative’s mailing information.
Estate of: Enter the decedent’s legal name.
Example: John M. Doe
Late of: Enter the city/town and state of the decedent’s legal domicile at date of death.
Example: Augusta, Maine
Date of Death: Enter the decedent’s date of death.
Example: 01/02/2019
Location of Property: Enter the physical address of the Maine real estate.
Example: 100 Main Street, Augusta 04330
As described by deed dated: Enter the date of the deed from the decedent’s original deed document.
Example: May 8, 1970
And recorded in: Enter the Registry of Deeds office location in which the property is located.
Example: Oxford County West
Book no.: Enter the book number from the recorded deed document.
Example: Book no. 1610
Page no.: Enter the page number from the recorded deed document.
Example: Page no. 72
You should be able to locate the deed date and the book and page number information stamped at the top of the recorded
deed in the Registry of Deeds office within the county where the property is located. You may also find this information
listed on the real estate tax bill provided by the town office. If you cannot locate the information, the town assessor may
be able to assist you.