New York State's estate tax is calculated using the tax table provided on Form ET706. There are multiple versions of Form ET-706.Estate taxes can apply when the decedent has an estate plan such as a will in place, and they can also apply if the decedent dies intestate. The Wayne County Assessment Office maintains and updates real property assessment records and prepares and distributes yearly tax rolls. Not only do you have to file the decedent's final income taxes, but you will also need to file an income tax return for the estate itself. Go to our website at pta.waynecounty. Com click on the heading Tax Payment Options, select Pay Taxes Online and enter the required information. This is the easiest way to electronically fill out the forms and prevent losing any information that you've entered.