CT SB00424

Adds a petition process allowing persons with title interests in real property to request release of probate fee liens from the Probate Court if the decedent died more than 10 years prior and no estate proceedings, tax returns, or assessments were filed or made in Connecticut.

Requires petitioners to submit affidavits demonstrating they did not receive the property as an immediate successor, lack information for a complete estate tax return, and conducted a diligent search for heirs and beneficiaries who failed to file returns.

Directs the Probate Court to calculate probate fees based on reported property values and issue certificates of lien release within 10 days of receiving full payment of fees and interest.

Provides for refund of probate fees paid under the petition process if an estate tax return and full payment are later received, though interest is not refundable.

Deems released all existing liens on Connecticut real estate for succession taxes on estates predating January 1, 2005, and automatically releases tax liens imposed after December 31, 2004, ten years from the decedent's death, with no basis for refund claims.