Probate in Maryland
Maryland probate (called "administration") is handled by the Register of Wills in the county where the deceased resided. Maryland has two main tracks: regular estate administration (for estates over $50,000) and small estate administration (below). The process is relatively streamlined — the Register of Wills office provides significant guidance and support to executors (called "personal representatives").
Maryland probate typically takes 12–18 months. Personal representatives receive a commission of up to 9% of the first $20,000 of estate property and 3.6% above that.
Simplified estate procedures
For estates under $50,000 in personal property (or $100,000 if the surviving spouse or child is the sole heir), Maryland allows a simplified "small estate administration" process. The personal representative completes a simplified form and the estate can be settled without full administration.
Maryland also allows a "modified administration" option for estates under $30,000, allowing even faster resolution in some circumstances.
Death certificates
Maryland death certificates are issued by the Maryland Department of Health (MDH) Division of Vital Records and by local health department offices. The cost is $10 per certified copy — one of the lower rates in the country. Order online through MDH or VitalChek, or in person at a local health department.
Given Maryland's inheritance tax requirements — which require documentation and potentially tax filings even for exempt beneficiaries — order at least 12–15 certified copies.
Estate and inheritance tax
- State estate tax: Maryland imposes a state estate tax on estates with gross value over $5 million, with rates up to 16%. Maryland is one of only a few states with both an estate tax and an inheritance tax.
- Inheritance tax: Maryland also imposes a 10% inheritance tax on assets passing to non-exempt beneficiaries. Spouses, children, grandchildren, parents, siblings, and certain other relatives are exempt. More distant relatives and non-relatives pay 10% on what they receive.
The federal estate tax applies only to estates above $13.61 million (2024 threshold).
Notable rules
- Both estate and inheritance tax: Maryland is one of only two states (with Washington D.C.) that imposes both a state estate tax and an inheritance tax. Careful planning is especially important for Maryland residents with larger estates or non-exempt beneficiaries.
- Creditor claim period: 6 months from the date of first publication of notice to creditors.
- Inheritance tax filing: Even when no tax is owed (e.g., assets passing to exempt relatives), Maryland may require an inheritance tax return to be filed to document the exemption.
- Register of Wills: Maryland's Register of Wills offices are notably helpful and provide substantial guidance to personal representatives — more so than in most states.
Key contacts
- Maryland vital records: health.maryland.gov/vsa
- Maryland Register of Wills locator: registers.maryland.gov
- Maryland State Bar lawyer referral: msba.org