Note: This form must be downloaded to your device in order to be filled out properly. It must be opened in Adobe Acrobat Reader.Generally speaking, capital gains taxes are around 15 percent for US residents living in the State of New York. This is called a "tax lien foreclosure." Administration is the process where the Surrogate's Court officially gives out Letters of Administration to a qualified distributee (heir) of the Decedent. You must have a General Vendor license to sell, lease, or offer to sell or lease goods or services in a public place that is not a store. Administration is the process where the Surrogate's Court officially gives out Letters of Administration to a qualified distributee (heir) of the Decedent. Taxpayers should use these forms and guides to apply for local tax abatements and exemptions and file property returns. This is called a "tax lien foreclosure." Again, we have about half of the offers that are extended out through an offer letter rejected.