Page 22 THE EVERETT ADVOCATE – FRiDAy, NOVEmbER 15, 2024 EVENTS | FROM PAGE 12 Shute Adult and Teens Romance Book Club: Shute Meeting Room, Tuesday, November 19, at 6 p.m. Calling all romance lovers! Join our new Romance Book Club at the Shute Library! We’ll meet every third Tuesday of the month (unless otherwise noted on our calendar). No registration needed – just bring your love for all things romance! For ages 18 and up. Our first read is “Happy Place” by Emily Henry, and we’ll have light refreshments and snacks thanks to the Friends of the Everett Public Libraries. Limited copies will be available to borrow at our circulation desk. Crafty Conversations: Cork Ed: Shute Meeting Room, Thursday, November 21, at 7 p.m. Join us for an evening of creativity as we turn recycled corks into charming pumpkins to hang on your wall! Using twine, hot glue and a splash of paint, you’ll create a craft that’s both eco-friendly and decorative. Come craft your own cork masterpiece! Registration is required. For ages 14 and up. Resume Writing: Shute Adult Department; book a one-on-one resume assistance appointment at the Shute Library and let a librarian help you craft a resume tailored to your strengths and aspirations. Sign up for a 30-minute session at the Shute Library. By appointment only; please email shuteinfo@noblenet.org or call 617-394-2308. Computer Basics 101: Shute Adult Department. Tech Newbie? No Problem! Learn to power up, click around, type like a pro, explore the digital world and even send your first email. Book your Friday adventure with technology today! By appointment only; please email shuteinfo@noblenet.org or call 617-394-2308. Automatic Estate Tax Lien F or anyone dying owning real estate in Massachusetts at the time of his or her death, there is an automatic estate tax lien imposed by the Commonwealth of Massachusetts. There are essentially two ways to release this lien. If the gross estate is less than $2million, no Massachusetts estate tax return needs to be filed. In such a case, an Estate Tax Affidavit would need to be executed by the person in possession of the real estate or the Personal Representative of the estate in accordance with Massachusetts General Laws Chapter 65C, Section 14, certifying that the value of the gross estate does not necessitate the filing of an estate tax return. The Estate Tax Affidavit needs CITY OF EVERETT - LEGAL NOTICE - ZONING BOARD OF APPEALS 484 BROADWAY, ROOM 24 EVERETT, MASSACHUSETTS 02149 To Whom It May Concern: This notice is to inform you that a public hearing will be held on Monday November 18, 2024 at 6:00 PM, Everett City Hall, 3rd Floor George Keverian Hearing Room. All interested parties may attend and opinions will be heard regarding the following petition. Whereas a petition has been presented by: Property Address: 27 Bradford Terr Everett, MA 02149 Map/Parcel: B0-01-000218 Property Owner: Dereje Beruck Haile 8 Bradford Terr. Everett, MA 02149 PROPOSAL: To convert the existing single family into a two-family residential dwelling Reason for Denial: Permit was denied in accordance with the City of Everett Zoning Ordinance as follows: Insufficient Lot Area: The subject property contains 3317 s.f. of area. Section 4.B.2 of the Zoning Ordinance requires 7,000 s.f. for a two-family dwelling. The existing structure is nonconforming as to side setback requirements, pursuant to the Everett Zoning Ordinance, Section 4.6.A (requiring a side setback of 4 feet with a total of 16 feet.) where (3.9) three feet nine inches is existing. The proposal will increase the nonconforming nature of the structure. The existing structure predates these requirements and is therefore a lawfully preexisting, non-conforming structure. The addition of a second dwelling unit will increase the nonconforming nature of the structure and therefore requires a Special Permit from the Zoning Board of Appeals, pursuant to Section 3.F of the Zoning Ordinance. REBECCA EDMONDSON KOREM - Chairman ROBERTA SUPPA - Clerk of Board of Appeals November 8, 15, 2024 to be notarized and recorded at the registry of deeds where the real estate is located. If the decedent’s gross estate is over $2million, then a Massachusetts estate tax return, Form M-706, needs to be filed with the estate tax bureau. Once the estate tax is paid and the return is accepted as filed, the estate tax bureau will issue an estate tax closing letter and a Certificate Releasing the Automatic Estate Tax Lien. The Certificate will then be recorded at the appropriate registry of deeds. This will serve to release the automatic estate tax lien. Furthermore, a certified copy of the decedent’s death certificate will need to be recorded at the appropriate registry of deeds where any and all real estate is located. This puts notice to all interested third parties that the decedent has passed away and therefore is no longer a title holder. It should also be noted that according to Mass General Laws Chapter 65C, Section 14(a), the lien stays with the real estate for ten years, unless released sooner by the recording of the Estate Tax Affidavit or the Certificate Releasing the Massachusetts Estate Tax Lien. The Estate Tax Affidavit, as introduced by the Massachusetts legislature, applies to decedents dying on or after January 1, 1997. The Estate Tax Affidavit will also state that the gross estate of the decedent does not necessitate the filing of a federal estate tax return. Currently, the federal estate tax exemption is $13.6million. Very few estates are subject to a federal estate tax. There is a much greater likelihood of the Tax Cuts and Jobs Act of 2017 being extended beyond January 1, 2026 if the Republicans end up controlling the House of Representatives. As of this writing, they already control the Presidency and the Senate. The federal estate tax exemption will drop to approximately $6million on January 1, 2026 if the tax provisions enacted in 2017 are not extended. Joseph D. Cataldo is an estate planning/elder law attorney, Certified Public Accountant, Certified Financial Planner, AICPA Personal Financial Specialist and holds a masters degree in taxation.
23 Publizr Home