An extension of time to file the estate tax return may not exceed six months, unless the executor is out of the country. Get information on what tax rates and fees may be included on your property tax bill.View examples of how to calculate property taxes. New York State's estate tax is calculated using the tax table provided on Form ET706. There are multiple versions of Form ET-706. (Complete ONLY when filing an Annual Account with assets remaining in the Estate.) 1. On Deposit in Banks, etc. 2. Enter the name of the decedent and your address in the "Name and Address" section of Form D-400. The estate tax in North Carolina exemption is the amount a deceased individual can pass to beneficiaries and heirs free of estate taxes. Use the Wake County Tax Portal to view property details, research comparable sales and to file a real estate appeal online.