Real property includes both land and buildings.
If there is real property associated with the estate, Form 706ME should be filed with a completed estate tax lien discharge form, whether taxes are owed or not. At the date of death, any real property owned by the decedent will have a lien placed on it. The purpose of the lien is to prevent the property from being sold before the estate tax is paid. If the estate is subject to the probate process, you must file Form 706ME, whether or not taxes are owed. The probate court needs a copy of an official letter from Maine Revenue Services certifying that an estate tax return has been filed and that any tax due has been paid.