The Department of Revenue may issue a Partial Release of Lien as to a part of the property subject to a tax lien or a Certificate of Subordination for liens filed if it will facilitate the collection of the outstanding liability.
A written request must be addressed to the Chief of the Collections Bureau. Generally, you will be asked to submit the request to the attention of the collector assigned to the particular case. Review the list below carefully, as it explains the information to be submitted with the request.
- Description, including addresses, of all real property subject to the lien, giving appropriate title references and location and an identifying description of all personal property subject to the lien, including, where appropriate, the manufacturer's title and item's model number and the office in which any encumbrances on such property are recorded
- Address and full legal description of any real property sought to be released, and the location and full identifying description (as in 1 above) of any personal property sought to be released.
- Statement of the fair market value of each property subject to the lien, including the property sought to be released.
- Statement of the reasons for which the taxpayer seeks the Partial Release of Lien or Certificate of Subordination.
- Statement of all encumbrances on the property, including the property sought to be released, and the dates of their recording, where applicable.
- Statement of the consideration offered by the taxpayer for the Partial Release of Lien or Certificate of Subordination.
- Copy of the notice(s) of a tax lien(s) (federal and state), including Registry of Deeds book and page.
- Closing attorney’s statement listing the distribution of funds available from the sale of the property or the refinancing of the mortgage and/or HUD statement.
DOR will notify you if additional documentation, such as a supporting appraisal of the property, is required. As a general guideline, a Partial Release will not be issued unless the fair market value of the property still subject to the tax lien after a Partial Release is at least: 1.) double the amount of the liability secured by the tax lien, and 2.) double the amount of any outstanding liens on the property that have priority over the tax lien.
Mail your request to Massachusetts Department of Revenue, Collections Bureau, P.O. Box 7021, Boston, MA 02204.
See also 830 CMR 62C.50.1.