2022 Connecticut General Statutes
Title 45a - Probate Courts and Procedure
Chapter 801b - Probate Court Procedures
Section 45a-107b. - Lien on real property for fees imposed in the settlement of decedent's estate. Release of lien by Probate Court. Petition for release of lien.
(a) As used in this section: (1) “Bona fide purchaser” means a party who takes a conveyance of real property in good faith and pays valuable consideration, without actual, implied or constructive notice that (A) a holder or former holder of a title interest in the real property died on or after January 1, 2015, while continuing to hold an interest in the real property at the time of death, or (B) a former holder of a title interest in the real property died on or after January 1, 2015, after making a lifetime transfer of an interest in the real property to a trustee of a revocable trust who continued to hold the interest at the time of the former holder's death; and (2) “qualified encumbrancer” means a party who places a burden, charge or lien on real property, in good faith, without actual, implied or constructive notice that (A) a holder or former holder of a title interest in the real property died on or after January 1, 2015, while continuing to hold an interest in the real property at the time of death, or (B) a former holder of a title interest in the real property died on or after January 1, 2015, after making a lifetime transfer of an interest in the real property to a trustee of a revocable trust who continued to hold the interest at the time of the former holder's death.
(b) The fees imposed under subsections (b) and (c) of section 45a-107 shall be a lien in favor of the state of Connecticut upon any real property located in this state that is included in the basis for fees of the estate of a deceased person, from the due date until paid, with interest that may accrue in addition thereto, except that such lien shall not be valid as against any bona fide purchaser or qualified encumbrancer until notice of such lien is filed or recorded in the town clerk's office or place where mortgages, liens and conveyances of such property are required by statute to be filed or recorded.
(c) The Probate Court for the district in which the decedent resided on the date of his or her death or, if the decedent died a nonresident of this state, for the district within which real estate or tangible personal property of the decedent is situated, shall issue a certificate of release of lien for any such real property not later than ten days after receipt of payment in full of such fee and interest thereon. The court may issue a certificate of release of lien for any such real property, or portion thereof, if the court finds that the fee and interest thereon has not been fully paid but that payment is adequately assured. A certificate of release of lien may be recorded in the office of the town clerk within which such real property is situated, and such certificate shall be conclusive proof that the fees have been paid and such lien discharged.
(d) (1) A person having a title interest in real property subject to a lien for probate fees under this section may petition the Probate Court for a release of such lien if: (A) Such lien arises out of a decedent's retained life use or survivorship interest in the property; (B) the decedent died more than ten years prior to the date of filing the petition; (C) no proceeding for the settlement of the decedent's estate has been commenced in a Probate Court of this state; (D) no Connecticut estate or succession tax return for the decedent's estate has been filed with the Probate Court or Department of Revenue Services; (E) no Connecticut estate tax has been assessed by the Department of Revenue Services; and (F) based on the value of all known property and taxable gifts, no Connecticut estate tax could be assessed in connection with the decedent's estate. The petition shall be filed with the Probate Court for the district in which the decedent was domiciled at death or last resided or, if the decedent died a nonresident of this state, for the district within which the real estate is situated.
(2) The petition for release of lien shall be accompanied by an affidavit or affidavits of the petitioner or the petitioner's attorney. The affidavits shall include the following: (A) A statement that the petitioner did not receive the title interest from the decedent as its immediate successor in interest in the chain of title or as a devise or distribution from the decedent's estate; (B) a statement that the affiant does not possess the information required to file a complete Connecticut estate tax return; (C) evidence that demonstrates a diligent search was made to locate the decedent's heirs, beneficiaries and transferees and a statement that any heirs, beneficiaries or transferees who were located failed or refused to file a Connecticut estate tax return; and (D) a recitation of facts known to the affiant regarding the requirements of this section. Any affidavits submitted by the petitioner's attorney shall be made on the basis of the attorney's own knowledge and shall not be construed to be submitted on behalf of the attorney's client.
(3) Except as provided in subdivision (2) of this subsection, the petitioner shall submit an estate tax return, reporting the value of the real property that is the subject of the petition for release of lien and, to the best of the petitioner's knowledge, the value of all other property of the decedent at the time of death and taxable gifts made by the decedent on or after January 1, 2005.
(4) Upon receipt of the petition, any affidavits and estate tax return, the Probate Court shall determine whether the petition meets the requirements of this subsection. The Probate Court may act on the petition with or without hearing. If the Probate Court determines that the petition meets the requirements of this subsection, the court shall calculate the probate fees on the decedent's estate based on the value of all known property and taxable gifts reported on the estate tax return, together with any applicable interest, and shall issue an invoice for the fees and interest to the petitioner.
(5) The petitioner shall pay to the Probate Court the applicable probate fees and interest.
(6) Not later than ten days after receipt of all applicable probate fees and interest thereon, the Probate Court shall issue certificates of release of the lien for probate fees, as applicable.
(7) Any person petitioning for a release of lien under this section shall include in the petition, to the best of the petitioner's knowledge, all known real property to which the lien applies. A release of lien obtained pursuant to this section shall apply only to the real property reported on the estate tax return. Any other real property interest of the decedent shall continue to be subject to all applicable liens.
(8) If the Probate Court receives an estate tax return for the decedent's estate and payment of all applicable probate fees and interest thereon after issuance of a certificate of release of a probate fee lien under this section, the court shall, on request of the petitioner, refund the probate fees paid by the petitioner under subdivision (4) of this subsection. The petitioner shall not be entitled to a refund of any interest.
(June Sp. Sess. P.A. 15-5, S. 454; P.A. 16-65, S. 64; May Sp. Sess. P.A. 16-3, S. 194; P.A. 22-136, S. 1.)
History: June Sp. Sess. P.A. 15-5 effective July 1, 2015; P.A. 16-65 added new Subsec. (a) re definitions of “bona fide purchaser” and “qualified encumbrancer”, redesignated existing Subsecs. (a) and (b) as Subsecs. (b) and (c) and amended redesignated Subsec. (b) by replacing reference to Sec. 45a-107(b), (c) and (d) with reference to Sec. 45a-107(b), deleting “lienor, mortgagee, judgment creditor or” and adding “or qualified encumbrancer”, effective July 1, 2016; May Sp. Sess. P.A. 16-3 amended Subsec. (b) by replacing reference to Sec. 45a-107(b) with reference to Sec. 45a-107(b) and (c), effective July 1, 2016; P.A. 22-136 added Subsec. (d) re process by which person may petition Probate Court for release of lien, effective May 27, 2022.
