Maryland Small Estate Procedure: $50,000 ($100,000 Surviving Spouse)
How Maryland's Small Estate Procedure (MD ET § 5-601) simplifies probate for smaller estates — still filed with the Register of Wills, but faster and cheaper than full administration
Maryland's Small Estate Procedure is different from most states. While Virginia, West Virginia, and Pennsylvania allow heirs to present an affidavit directly to the bank with no court involvement, Maryland's small estate requires filing a petition with the Register of Wills. The process is simplified compared to full administration — no annual accounts, faster timeline — but the Register of Wills is involved throughout. Budget for the Register of Wills filing fee.
General threshold: $50,000 net estate | Surviving spouse sole heir: $100,000 | Wait period: None | Filing: Register of Wills petition | Real estate: Can be included | Statute: MD ET § 5-601
Small Estate Procedure vs. Full Administration in Maryland
| Feature | Small Estate Procedure | Full Administration |
|---|---|---|
| Threshold | ≤ $50,000 (≤ $100,000 spouse) | Any value |
| Waiting period | None | None to start; 6-month creditor period |
| Register of Wills filing | Yes — small estate petition | Yes — full petition |
| Inventory requirement | Yes — included in petition | Yes — separate 3-month deadline |
| Annual accounts | Not required | Required (first account: 9 months) |
| Real estate | ✅ Can be included | ✅ Included |
| Inheritance tax | Still applies to non-exempt heirs | Still applies to non-exempt heirs |
| Time to complete | 2–6 months typical | 10–16 months typical |
| Attorney required | Not required | Recommended for complex estates |
What Counts Toward the $50,000 Threshold?
The threshold is based on the net estate — probate assets minus debts secured by those assets. Count only assets that pass through probate (titled solely in deceased's name with no beneficiary).
| Asset Type | Counts? | Notes |
|---|---|---|
| Bank accounts (no POD) | ✅ Yes | Net value after subtracting any secured debts against the account (rare) |
| Real estate (in deceased's name only) | ✅ Yes | Net equity = FMV minus mortgage balance |
| Vehicles (deceased's name only) | ✅ Yes | Net equity = FMV minus loan balance |
| Personal property | ✅ Yes | Estimated value |
| Investment accounts (no TOD) | ✅ Yes | Market value at date of death |
| POD/TOD accounts | ❌ No | Pass directly to named beneficiary |
| Life insurance (named beneficiary) | ❌ No | Passes directly to beneficiary |
| Retirement accounts (named beneficiary) | ❌ No | Passes directly to beneficiary |
| Joint accounts (survivorship) | ❌ No | Passes to surviving owner |
Unlike most states where the small estate procedure excludes real estate entirely, Maryland allows real estate to be part of a small estate proceeding. The key is that the threshold is based on net estate value — the fair market value of the property minus the outstanding mortgage balance. A $200,000 house with a $175,000 mortgage has $25,000 net equity, which counts toward (and may still fit within) the $50,000 threshold.
Step-by-Step: Using the Maryland Small Estate Procedure
Confirm Eligibility
- Net probate estate ≤ $50,000 (or ≤ $100,000 if surviving spouse is the sole heir/legatee)
- No full administration (regular probate) has been opened
- You are a successor, heir, or beneficiary entitled to the property
Obtain Certified Death Certificates
Order certified death certificates from the Maryland Department of Health Vital Administration Services (health.maryland.gov). Order 6–8 copies — the Register of Wills requires an original, and each institution and government agency needs its own copy.
File Small Estate Petition with the Register of Wills
File a Small Estate Petition with the Register of Wills in the county (or Baltimore City) where the deceased was domiciled. The petition must include:
- Your name, address, and relationship to the deceased
- The deceased's full name, date and place of death, and last domicile
- A list of all probate assets with estimated values (net of secured debts)
- A list of all known debts and creditors
- Names and addresses of all heirs and legatees
- The original will (if there is one)
- Certified death certificate
Download Small Estate forms from the Register of Wills website at registers.maryland.gov/main/forms.html.
Receive Small Estate Certificate from Register of Wills
After reviewing the Small Estate Petition, the Register of Wills issues a Small Estate Certificate authorizing you to collect the estate's assets. Present this certificate to each bank, financial institution, or other asset holder.
Collect Assets and Pay Debts
Use the Small Estate Certificate to collect assets from each institution. Pay the estate's debts (funeral expenses, secured debts, other valid creditors) from the estate funds. Maryland's inheritance tax may apply to non-exempt beneficiaries — assess and pay before distribution.
The Maryland inheritance tax (10%) applies to distributions to non-exempt beneficiaries even in a small estate proceeding. If you are distributing assets to aunts, uncles, nieces, nephews, cousins, friends, or non-relatives, the 10% inheritance tax applies. File Maryland Form 100 and pay the inheritance tax before distributing to non-exempt heirs. Distributions to spouse, children, parents, and siblings are exempt.
File Final Report and Close
File a final report with the Register of Wills summarizing the collection of assets, payment of debts, and distribution to heirs. The Register reviews and closes the small estate proceeding.
Worked Examples
| Scenario | Qualifies? | Reason |
|---|---|---|
| $45,000 in bank accounts (no POD); no real estate | ✅ Yes (general) | $45K net probate estate under $50K general threshold |
| $60,000 in accounts; surviving spouse is sole heir | ✅ Yes (spouse) | $60K under $100K surviving-spouse threshold |
| House with $30K equity + $25K in bank accounts | ✅ Yes | $55K total over general threshold — but qualifies if surviving spouse is sole heir ($100K) |
| $80,000 accounts + house with $40K equity; no spouse | ❌ No | $120K net estate exceeds both thresholds; open full administration |
| $200K IRA (named beneficiary) + $40K bank account (no POD) | ✅ Yes | IRA passes directly to beneficiary (not counted); $40K bank account under $50K threshold |
Maryland vs. Neighboring States: Small Estate Options
| State | Threshold | Court Filing? | Real Estate? | Wait Period? |
|---|---|---|---|---|
| Maryland | $50K ($100K spouse) | Yes — Register of Wills petition | ✅ Can be included | None |
| Virginia | $50K personal property | No — affidavit to institution | ❌ Excluded | None |
| West Virginia | $100K | No — affidavit to institution | ❌ Generally excluded | None |
| Pennsylvania | $50K | No — affidavit to institution | ❌ Excluded | None |
| Delaware | $30K | No — affidavit to institution | ❌ Excluded | None |
Ready to handle this yourself?
Get the Maryland-specific kit with exact affidavit language, step-by-step instructions, and what to do if an institution refuses.