The lien is not on any specific piece of property, it is on all (well, OK, most, see below) of the decedent's assets that would be reported on a federal (and therefore state) estate tax return.  Nothing is recorded, the lien is created automatically the moment of death.  If the beneficiaries want to sell something, a buyer wanting good title is going to need an estate tax waiver.  For estates over $2 million, the tax return must be filed.  For smaller estates, they have an affidavit procedure.  Apparently the lien expires after ten years, unless the state figures out some money might be owed and tries to extend it.  (I've only been to Massachusetts once and I got lost in Boston traffic, so all I know is what Google tells me.)

Does the lien attach to the Oregon property?  No, because Massachusetts law was changed in 2023 to exclude the value of out-of-state real estate from the taxable estate of a Massachusetts resident. Therefore, Massachusetts cannot place a lien on property outside of its jurisdiction for a resident's estate tax liability.