Probate in Maine
Maine probate is administered by the Probate Court of the county where the deceased resided. Maine follows the Uniform Probate Code and offers informal (unsupervised) and formal administration. Informal administration is available in most cases. Maine's 16 county probate courts are each independently operated.
Maine probate typically takes 6–12 months.
Simplified estate procedures
Maine allows summary administration for estates with gross personal property of $40,000 or less. A simplified affidavit procedure is also available for collecting small accounts without court involvement.
Maine authorizes transfer on death deeds for real property.
Death certificates
Maine death certificates are issued by the Maine Department of Health and Human Services (DHHS) Office of Vital Records and by city/town clerks. The cost is $15 per certified copy. Order through Maine DHHS or the local city/town clerk.
Order at least 10–12 certified copies when the funeral home files the initial certificate.
Estate and inheritance tax
- State estate tax: Maine imposes a state estate tax on estates with a gross value over $6.41 million (2024, indexed for inflation). Rates range from 8% to 12%.
- Inheritance tax: Maine has no inheritance tax.
The federal estate tax applies only to estates above $13.61 million (2024 threshold).
Notable rules
- Creditor claim period: 4 months from the date of first publication of notice to creditors.
- Transfer on death deed: Maine allows transfer on death deeds for real property.
- County probate courts: Maine's 16 county probate courts operate independently; local attorneys are especially helpful for navigating county-specific practices.
- $6.41M estate tax: Maine's relatively high estate tax threshold exempts most estates.
Key contacts
- Maine vital records: maine.gov/dhhs/mecdc/public-health-systems/data-research/vital-records
- Maine Probate Courts: courts.maine.gov/courts/udi/probate
- Maine State Bar lawyer referral: mainebar.org