Federal estate and gift taxes. However, see Line 16 , later, if you had income in respect of a decedent.New York State's estate tax is calculated using the tax table provided on Form ET706. There are multiple versions of Form ET-706. The Estate Tax is a tax on your right to transfer property at your death. For your convenience, Fulton County taxpayers may file application for homestead exemption through our online portal. For dates of death on or after Jan. Lookup and pay your Real Property tax bill and find answers to your questions about real property taxes. The Fulton County Board of Assessors provides exceptional customer service while delivering timely, accurate, and equitable property assessments.