Probate in Massachusetts
Massachusetts probate is administered in the Probate and Family Court in the county where the deceased resided. Massachusetts adopted a new Uniform Probate Code in 2012, allowing informal (unsupervised) administration in most cases — a significant modernization. Informal administration allows the personal representative to act without court approval for most decisions.
Massachusetts probate typically takes 9–18 months. The $2M estate tax threshold affects many homeowners in the Boston market.
Simplified estate procedures
Massachusetts allows a "voluntary administration" process for estates with personal property of $25,000 or less. The voluntary administrator files a statement with the court and distributes assets without full probate — a relatively simple process.
Massachusetts authorizes transfer on death deeds for real property as of 2023.
Death certificates
Massachusetts death certificates are issued by the Massachusetts Department of Public Health (MDPH) Registry of Vital Records and Statistics and by local city/town clerks. The cost is $18 per certified copy from MDPH; city/town clerks charge similar rates.
Order at least 10–12 certified copies. For estates above $2M, Massachusetts estate tax filings add to documentation needs.
Estate and inheritance tax
- State estate tax: Massachusetts imposes a state estate tax on estates with a gross value over $2 million (as of January 2023, when the exemption was raised from $1M). Rates range from 0.8% to 16%. The exemption is not portable between spouses.
- Inheritance tax: Massachusetts has no inheritance tax.
The federal estate tax applies only to estates above $13.61 million (2024 threshold).
Notable rules
- Estate tax at $2M: Massachusetts raised its estate tax exemption from $1M to $2M in 2023, but many homeowners in the greater Boston area still exceed this threshold.
- Non-portability: Massachusetts estate tax exemption is not portable — each spouse has a separate $2M exemption.
- Creditor claim period: 1 year from the date of death.
- Transfer on death deed: Massachusetts enacted TOD deed legislation effective 2023.
Key contacts
- Massachusetts vital records: mass.gov/vital-records
- Massachusetts Probate and Family Court: mass.gov/courts/court-info/trial-court/pfc
- Massachusetts Bar Association lawyer referral: massbar.org