Small Estate
$50,000 (court filing req.)
Wait Period
None
Court
Probate Division (16 counties)
Creditor Period
6 Months (from publication)
Estate Tax
$6.8M exemption; 8–12%
Inheritance Tax
None
Income Tax
5.8%–7.15%
Typical Duration
10–16 months
Maine UPC (Title 18-C) — Effective July 1, 2019: Maine adopted the Maine Uniform Probate Code (M.R.S. Title 18-C) effective July 1, 2019, replacing the earlier Title 18-A. The new code modernized Maine probate procedures and introduced both informal (Magistrate/Registrar) and formal (Judge) probate tracks. Maine has 16 independently operated county Probate Courts, each with an elected Probate Judge — contact your specific county court for current local forms and requirements.
Maine at a Glance
| Feature | Maine Rule |
|---|---|
| Probate Court | Probate Court — 16 counties (elected Probate Judge each county) |
| Governing Law | M.R.S. Title 18-C (Maine UPC, effective July 1, 2019) |
| Small Estate Threshold | $50,000 personal property (§ 3-1201); no waiting period; court filing required |
| Creditor Period | 6 months from first publication of Notice to Creditors (§ 3-801) |
| ME Estate Tax | $6,800,000 exemption (2024, indexed); 8%–12% rates; Form ME-706 due 9 months |
| ME Inheritance Tax | None |
| ME Income Tax | 5.8%–7.15% graduated; Form 1040ME (April 15); Form 1041ME (fiduciary) |
| Land Records | County Registry of Deeds (16 counties) |
| Typical Duration | 9–15 months (full probate) |
No Maine Inheritance Tax: Maine does not impose an inheritance tax on beneficiaries — regardless of their relationship to the deceased. Spouses, children, siblings, friends, and charities all receive their distributions free of Maine inheritance tax.
Maine Estate Tax — $6.8M Exemption (2024): Maine imposes a state estate tax on gross estates exceeding $6,800,000 (2024, indexed annually for inflation). Rates are 8%–12% on amounts above the exemption. File Form ME-706 within 9 months of death if required. The exemption is indexed — check Maine Revenue Services for the current year's threshold. Most Maine estates owe no state estate tax.
Small Estate vs. Full Probate
| Criterion | Small Estate (§ 3-1201) | Full Probate |
|---|---|---|
| Personal property value | $50,000 or less | Any amount |
| Real estate | Not eligible | Required |
| Waiting period | None | N/A |
| Where filed | County Probate Court | County Probate Court |
| Court hearing | Usually not required | May be required |
| Estate bank account | Not required | Required |
| Typical time | 4–8 weeks | 9–15 months |
Small Estate Filing — Court Required: Maine's small estate procedure under § 3-1201 requires filing a petition with the county Probate Court — you cannot simply present an affidavit directly to banks without court involvement (unlike some states). The Probate Court issues a certificate or order authorizing collection. Real estate, regardless of value, always requires full probate.
Maine Intestate Succession (No Will)
| Heirs Surviving | Who Inherits (M.R.S. Title 18-C, § 2-102) |
|---|---|
| Spouse only (no descendants, no parents) | Spouse inherits entire estate |
| Spouse + descendants (all also spouse's) | Spouse inherits entire estate |
| Spouse + descendants (at least one not spouse's) | Spouse gets first $50K + half remainder; descendants share other half |
| Spouse + parents (no descendants) | Spouse gets first $50K + half remainder; parents share other half |
| Descendants only (no spouse) | Descendants in equal shares (by representation) |
| Parents only (no spouse, no descendants) | Parents equally (or surviving parent takes all) |
| No spouse, no descendants, no parents | Siblings (or their descendants) |
Maine Estate Tax Summary
| Gross Estate Value | Maine Estate Tax |
|---|---|
| Under $6,800,000 (2024) | $0 — no ME estate tax filing required |
| $6,800,001–$8,800,000 | 8% on amount above $6.8M exemption |
| $8,800,001–$9,800,000 | 10% on amount above $8.8M |
| Over $9,800,000 | 12% on amount above $9.8M |
| Filing deadline | 9 months from date of death (Form ME-706) |
| Inheritance tax | None (Maine has no inheritance tax) |
Note: The $6.8M exemption is indexed annually — check Maine Revenue Services for the current year's threshold. Extensions are available but Maine estate tax is still due within 9 months.
Maine Will Requirements
- Testator must be at least 18 years old (or emancipated minor)
- Testator must sign the will (or direct another to sign in their presence)
- Two witnesses must sign within a reasonable time after witnessing the signing
- Holographic wills (entirely handwritten and signed) are valid in Maine without witnesses
- Self-proved wills (notarized with statutory affidavit) simplify court filing — recommended
Maine Probate — 9 Phases
Phase 1
Gather Documents
Collect death certificates (6–8 certified), original will, asset list, creditor list, heirs' contact info. Determine county of domicile.
Phase 2
Assess Estate Type
Personal property under $50K with no real estate → Small Estate (§ 3-1201). Otherwise → full probate. Identify joint tenancy / TOD assets passing outside probate.
Phase 3
File Petition
File Petition for Probate of Will (or Administration) with the county Probate Court. Include original will, death certificate, filing fee. Elected Judge reviews.
Phase 4
Receive Letters
Court issues Letters Testamentary or Administration. Request 6–8 certified copies. Open estate checking account. Note appointment date.
Phase 5
Publish Notice to Creditors
Publish in local newspaper immediately — starts the 6-month creditor period from date of first publication (§ 3-801). Send direct notice to known creditors.
Phase 6
Inventory & Appraise Assets
File Inventory with county Probate Court. Include real estate appraisals, bank balances, investment values (all as of date of death). Typical deadline: 3 months from appointment.
Phase 7
Pay Debts & Taxes
Pay valid claims in priority order. File final Form 1040ME (April 15), Form 1041ME if estate earned income. File ME-706 (9 months) only if gross estate > $6.8M. No ME inheritance tax.
Phase 8
Transfer Real Estate
Prepare Personal Representative's Deed. Record with county Registry of Deeds. Pay transfer tax at recording. Same 16 counties as Probate Courts.
Phase 9
File Final Account & Close
After 6-month creditor period expires, file Final Account. Probate Judge issues Decree of Distribution. Beneficiaries sign Assents. Personal Representative discharged.
6-Month Creditor Period from First Publication: Maine's creditor period (§ 3-801) is 6 months from the date of first publication of Notice to Creditors — not from appointment, not from death. Publish immediately upon appointment to start the clock running as early as possible. Do not distribute assets to heirs before the 6-month period expires.
Maine vs. New England States — Quick Comparison
| State | Small Estate | Creditor Period | Estate Tax | Inheritance Tax |
|---|---|---|---|---|
| Maine | $50K personal | 6 mo. from publication | $6.8M exemption | None |
| New Hampshire | $10K personal | 6 mo. from publication | None | None |
| Vermont | $45K personal | 6 mo. from publication | None (2016+) | None |
| Massachusetts | $25K personal | 1 year from death | $2M exemption | None |
| Rhode Island | $15K personal | 6 mo. from appointment | $1.77M exemption | None |
| Connecticut | $40K personal | 150 days from publication | $13.61M (2024) | None |
Frequently Asked Questions
Does Maine have an estate tax?
Yes, but only for large estates. Maine's estate tax exemption is $6,800,000 (2024, indexed annually for inflation). If the gross estate is under this threshold, no Maine estate tax applies and no Form ME-706 is required. If the estate exceeds $6.8M, rates of 8%–12% apply on amounts above the exemption. Maine has no inheritance tax on beneficiaries.
What is the Maine UPC (Title 18-C)?
Maine adopted the Maine Uniform Probate Code (M.R.S. Title 18-C) effective July 1, 2019, replacing the prior Title 18-A. The new code modernized Maine probate to align more closely with the national Uniform Probate Code, introducing clearer informal and formal probate tracks and updated intestacy provisions. Always cite Title 18-C for probate proceedings initiated on or after July 1, 2019.
Why does Maine have elected Probate Judges?
Maine is one of a small number of states where Probate Judges are elected by county voters rather than appointed. This means that each of Maine's 16 county Probate Courts operates with some local variation in forms, procedures, and fee schedules. Always contact your specific county Probate Court directly before filing to confirm current requirements — do not assume that forms or procedures from one county apply in another.
When does the 6-month creditor period start in Maine?
Maine's 6-month creditor period (§ 3-801) starts from the date of first publication of Notice to Creditors — not from appointment or from the date of death. Publish immediately upon receiving your Letters Testamentary to start the clock as early as possible. Do not distribute assets to heirs before the creditor period expires.
Where are Maine real estate deeds recorded?
Maine real estate deeds are recorded at the county Registry of Deeds. Maine has 16 county Registries of Deeds — one per county, the same 16 counties as the Probate Courts. Record the deed in the county where the real estate is physically located, which may differ from the county of probate if the deceased owned property in multiple counties.
Can I do Maine probate without an attorney?
Yes. Maine law does not require an executor (Personal Representative) to be represented by an attorney. Many straightforward Maine estates are administered by non-attorney Personal Representatives. However, because Maine has 16 independently operated county Probate Courts with locally elected judges, the specific forms and procedures vary by county. If the estate involves large real estate holdings, business interests, disputes, or potential estate tax, consulting an attorney is wise.