Estate Tax applies to the Minnesota assets of a decedent's estate. Understand what you need to do to file an estate income tax return and how to get an Employee Identification Number.Gifts made within three years of death are included in the estate. The Estate Tax is a tax on your right to transfer property at your death. What are the tax consequences of residency status under the individual income and estate taxes? Learn how to make property tax payments in person, over the phone, or online. Update your legal name or mailing address. Find information on Hennepin County properties including but not limited to taxes due (tax statement), current and prior year taxes, assessment values. Below is an overview of the probate process in Minnesota District Court.