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RI H8120
Bill
Status
2/27/2026
Primary Sponsor
Michael Chippendale
Click for details
AI Summary
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Executors, administrators, heirs-at-law, and trustees may discharge estate tax liens by filing a sworn statement with the decedent's municipality of residence for deaths occurring on or after January 1, 2027
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The sworn statement must attest that the decedent's gross estate value does not require a state or federal estate tax filing under §44-22-1.1
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Recording the statement with the municipality automatically discharges any estate tax lien under Chapter 44-23
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Applies to both traditional estates (executors/administrators/heirs) and trust estates where the trustee manages property after the creator's death
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Effective date: January 1, 2027
Legislative Description
Allows the personal representative of a decedent’s estate to discharge the estate tax lien by recording with decedent’s municipality, a statement stating decedent’s gross estate does not require a state or federal estate tax filing pursuant to §44-22-1.1.
Taxation
Last Action
Introduced, referred to House Judiciary
2/27/2026