What is the state’s procedure in transferring joint property?

Massachusetts real estate that is jointly-held (i.e., held as joint tenants with right of survivorship or as tenants by the entirety) becomes an asset of the survivor by operation of law. (Massachusetts real estate held as tenants in common, however, would require a Massachusetts probate process.) All that is required to establish the survivor's ownership on jointly-held real estate is the recording of a death certificate with a raised seal, but even though the survivor thereby becomes the owner, there would still be a Massachusetts estate tax lien on the real estate that would need to be dealt with. If the federal gross estate (including non-probate assets) is worth under $1,000,000, then an estate tax affidavit can be executed by the surviving joint owner and recorded to release the Massachusetts estate tax lien. If the federal gross estate (including non-probate assets) is worth $1,000,000 or more, then the filing of a Massachusetts Estate Tax Return would be required within 9 months of death, and if the decedent was domiciled outside of Massachusetts, the filing of an extensive Nonresident Decedent Affidavit would be required as part of that process.