Probate in Maryland is the court-supervised process that transfers a deceased person’s solely owned assets to the rightful heirs or beneficiaries, pays the estate’s debts and taxes, and clears legal title. It is administered through each county’s Register of Wills and the Orphans’ Court (or, in a few counties, the Circuit Court), under the Estates and Trusts Article of the Maryland Code. How long it takes and how much paperwork it requires depends on the value of the estate and who inherits.
Which Assets Actually Go Through Probate
Only assets held solely in the deceased person’s name at death go through probate. That typically means individually titled bank accounts, real estate in the decedent’s name alone, vehicles, personal property, and investment accounts with no designated beneficiary.
A lot of common property transfers outside the process entirely:
- Real estate or accounts held in joint tenancy with rights of survivorship, which pass automatically to the surviving owner.
- Life insurance proceeds payable to a named beneficiary other than the estate.
- Retirement accounts (IRAs, 401(k)s, and similar) with a designated beneficiary.
- Transfer-on-death securities registered in beneficiary form under Maryland’s Uniform Transfer-on-Death Security Registration Act.1Maryland General Assembly. Maryland Estates and Trusts Code Section 16-109
- Payable-on-death bank accounts.
- Property held in a revocable or irrevocable trust, which transfers according to the trust terms.
This distinction matters because only the value of probate assets counts toward the thresholds that decide which administration track applies. Non-probate assets sit outside the calculation.
Where Probate Is Filed and Who Oversees It
Two offices share the work. The Register of Wills handles the administrative side: accepting filings, issuing Letters of Administration, maintaining estate records, and walking personal representatives through the required paperwork. The estate is filed in the county where the deceased person lived or, if they were not a Maryland resident, where they owned property.2Maryland General Assembly. Maryland Estates and Trusts Code Section 2-102
The Orphans’ Court handles the judicial side: resolving disputes, approving attorney fees, reviewing accountings, and making sure the personal representative is doing the job. Most Maryland counties and Baltimore City have a dedicated Orphans’ Court. In Harford County, Howard County, and Montgomery County, a Circuit Court judge handles probate matters instead.3Maryland Courts. Frequently Asked Questions
The Three Tracks of Estate Administration
Maryland sorts estates into three tracks, each with its own paperwork and timeline.
Small Estate
An estate qualifies as a small estate if probate assets total $50,000 or less as of the date of death. If the surviving spouse or registered domestic partner is the sole heir or beneficiary, the threshold rises to $100,000.4Maryland General Assembly. Maryland Estates and Trusts Code Section 5-601 Small estates use simpler forms, move faster, and pay no filing fee, even in the $50,000 to $100,000 spousal range.5Register of Wills. Fees
Regular Estate
When probate assets exceed the small estate caps, the estate goes through regular administration. This is the most common track. It involves filing an inventory, publishing notice to creditors, filing periodic accounts with the Register of Wills, and obtaining court approval before final distribution. Filing fees apply based on the estate’s value.
Modified Administration
Modified administration is a streamlined version of regular administration. To qualify, all residuary beneficiaries (or heirs, if there is no will) must be individuals or entities exempt from Maryland inheritance tax, the estate must be solvent, and the personal representative must file the election within three months of appointment. All residuary beneficiaries must also consent in writing. Under this track, the final report is due within 10 months and distribution must be completed within 12 months of appointment.6Register of Wills. Modified Administration
Who Can Serve as Personal Representative
The personal representative (an “executor” when named in a will, an “administrator” when appointed by the court) is legally responsible for running the estate. Maryland law sets a priority order for appointment, starting with anyone named in the will, followed by the surviving spouse, then children, and continuing down to creditors and other interested persons.7Register of Wills. Administration of Estates
You cannot be appointed if you are under 18, mentally incompetent, convicted of a serious crime (unless you show good cause), or not a U.S. citizen. The citizenship bar has one exception: a permanent resident who is the spouse, parent, child, or sibling of the deceased can serve.
Out-of-state personal representatives are allowed, but you must designate a Maryland resident or registered entity as your resident agent by filing Form 1106 with the Register of Wills.8Register of Wills. Frequently Asked Questions
Unless the will excuses it or all interested persons sign a written waiver, the personal representative must post a bond, a financial guarantee that the estate will be managed properly. Trust companies and national banking associations are automatically exempt. The court can require additional security later if circumstances warrant.9Maryland General Assembly. Maryland Estates and Trusts Code Section 6-102
How the Process Moves From Opening to Closing
Probate starts when the Register of Wills accepts the petition and issues Letters of Administration (or Letters Testamentary, if there is a will). Those letters give the personal representative legal authority to act. From that point, three deadlines shape the rest of the work.
Notice to Creditors
The Register of Wills arranges for a Notice of Appointment to run in a local newspaper once a week for three consecutive weeks.10Maryland General Assembly. Maryland Estates and Trusts Code Section 7-103 Creditors must then file claims within the earlier of six months after the date of death or two months after the personal representative delivers direct written notice to a known creditor.11Maryland General Assembly. Maryland Code, Estates and Trusts 8-103 Any claim filed after those deadlines is permanently barred.
Inventory
The personal representative must file an inventory of all estate assets within three months of appointment, with each item valued as of the date of death.12Register of Wills. Deadlines and Time Limitations for Filing Most asset categories require an independent appraisal, though the personal representative can personally value certain publicly traded securities and use the tax assessment or a qualifying sale price for real estate.13Maryland General Assembly. Maryland Estates and Trusts Code Section 7-202
Accounts and Final Distribution
The initial account, a detailed report of income, expenses, and transactions, is due within nine months of appointment.12Register of Wills. Deadlines and Time Limitations for Filing Once the creditor period has closed and debts are paid, the personal representative files a final account showing remaining assets and the proposed distribution. The Register of Wills and the court (Orphans’ or Circuit, depending on county) must approve the final account before assets are distributed. That approval ends the personal representative’s legal duties.
Filing Fees
Fees scale with the value of probate assets. For estates opened on or after October 1, 2022:
- Under $50,000: $0
- $50,000 to under $100,000: $100
- $100,000 to under $500,000: $200
- $500,000 to under $1,000,000: $1,000
- $1,000,000 to under $2,500,000: $2,000
- $2,500,000 to under $5,000,000: $5,000
- $5,000,000 to under $10,000,000: $7,500 to $10,000
- $10,000,000 and above: $10,000 plus 0.02% of the amount over $10,000,000
Small estates pay no filing fee within the qualifying range.5Register of Wills. Fees
What Happens Without a Will
When someone dies without a valid will, Maryland’s intestate succession rules decide who inherits. For deaths on or after October 1, 2023:14Register of Wills. Intestate Succession
- Surviving spouse or domestic partner, with minor children: the spouse receives one-half, and the children split the other half.
- Surviving spouse or domestic partner, with only adult children who are also children of the spouse: the spouse takes the entire estate.
- Surviving spouse or domestic partner, with adult children who are not children of the spouse: the spouse receives the first $100,000 plus half the balance; the children split the rest.
- Surviving spouse or domestic partner, no children: the spouse takes the entire estate. Parents no longer inherit when a spouse or registered domestic partner survives.
If there is no surviving spouse or domestic partner, the estate passes to the decedent’s children in equal shares, then to parents, siblings, and more distant relatives in the order set by the statute.
Spousal Protections
Maryland gives a surviving spouse two financial protections that override what a will may say.
The elective share lets a surviving spouse reject the will’s terms and instead claim a statutory share. With surviving descendants, that share is one-third of the estate subject to election, reduced by other spousal benefits already received. With no surviving descendants, it rises to one-half.15Maryland General Assembly. Maryland Estates and Trusts Code Section 3-403
The family allowance gives the surviving spouse or registered domestic partner $10,000, paid ahead of most other obligations. Each unmarried child under 18 is entitled to a separate $5,000 allowance. These amounts are protected even when the estate cannot pay all its debts.16Maryland General Assembly. Maryland Estates and Trusts Code Section 3-201
Maryland Inheritance and Estate Taxes
Maryland is one of the few states that imposes both an inheritance tax and a separate estate tax, and the personal representative has to handle both before closing the estate.
Inheritance Tax
The inheritance tax is a flat 10% on property passing to certain beneficiaries. The following are exempt:
- Spouses and registered domestic partners
- Parents, grandparents, children, grandchildren, and great-grandchildren
- Stepchildren and spouses of the decedent’s children
- Siblings
- Charities exempt under IRC ยง 501(c)(3)
The 10% rate mostly hits more distant relatives (aunts, uncles, nieces, nephews, cousins) and unrelated individuals. Property passing to any one person that totals $1,000 or less is also exempt, as are life insurance proceeds paid to a named beneficiary other than the estate.17Register of Wills. Inheritance Tax
Estate Tax
Maryland also imposes a state estate tax on estates with a gross value exceeding $5 million. The exemption applies per individual, and a married couple can effectively shield up to $10 million by using a deceased spouse’s unused exemption. The $5 million threshold has stood since 2019 and remains in place unless changed by the General Assembly.
The federal estate tax applies separately, and for decedents who die in 2026 the federal threshold is $15,000,000.18Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Because Maryland’s threshold is lower, many estates owe state estate tax without owing any federal estate tax. The personal representative files the returns and pays both taxes before distributing assets to beneficiaries.