Before the Court is a petition brought by Alma P. Hussain ("petitioner"), the beneficiary of specially devised real property located at 116 Pardee Street, Syracuse, New York, pursuant to decedent's last will and testament dated July 9, 2012. Decedent died on August 16, 2012. Petitioner requests that the executor, Gary Teachout ( "respondent"), decedent's son, pay outstanding real estate taxes and supply the "necessary documents to permit the recording of the deed by the county clerk". Respondent objects to the petition. The documents petitioner believed required for recording were not specified in the relief requested paragraph of the petition. It does state in the body of the petition that neither a survey, an abstract, "nor any of the normal documents required by the County Clerk" were provided to petitioner. Prior to the issuance of this Decision, petitioner's attorney notified the Court that he believed that the deed to the real property in question can now be recorded. As a result, it appears that the only remaining issue for determination is the payment of back taxes for the years 2012, 2013, 2014 and 2015.

Specifically devised property vests in the beneficiary at the time of decedent's death (see Matter of Long Island Trust Co., 134 Misc 2d 814 [Sur Ct, Nassau County 1987], citing Blood v. Kane, 130 NY 514 [1892]; Matter of Grosvenor, 105 Misc 344 [Sur Ct, New York County 1918]). Thus, petitioner became the owner of the real property located at 116 Pardee Street, Syracuse, New York, at the moment of decedent's death on August 16, 2012. Along with this ownership came the owner's responsibility for payment of real property taxes.

Petitioner argues that Paragraph Fifth of decedent's will requires the estate to pay all real property taxes due and owing. Paragraph FIFTH (A) provides:

All estate, inheritance, transfer, legacy, succession or other death taxes and duties of any nature which by reason of my death may be assessed or imposed upon, or with respect to, property passing under this Will, or property not passing under this Will, shall be paid from my residuary estate, as an expense of administration, and no part of such taxes shall be apportioned or prorated to any legatee or devisee under this Will, or any person owning or receiving any property not passing under this Will.

The Court finds petitioner's argument unpersuasive. This boilerplate provision in the Testatrix's Will unambiguously reflects her intent that taxes, which are payable by reason of her death, were to be paid from her residuary estate as an administration expense. It can not be any clearer that property tax is a levy assessed on the value of real property and is not a direct result of the owner's death. It does not fall within the purview of paragraph Fifth of decedent's will.

Accordingly, the real property taxes that have accrued on the property located at 116 Pardee Street, Syracuse, New York from the date of decedent's death forward are the responsibility of the petitioner. Any unpaid taxes up to the date of decedent's death are the responsibility of the estate. There is some indication that petitioner may have already paid the entire tax bill for the year 2012. If this is the case, the estate is to pay the amount of taxes for 2012 that are pro rated to the date of decedent's death.

This Decision shall serve as the Order of this Court.