How Probate Works After a Death in Maine

Maine’s estate tax has a genuinely important quirk worth understanding clearly, alongside a small estate threshold that changes every year.

Why does Maine’s small estate threshold keep changing?

Maine’s small estate affidavit (18-C M.R.S. § 3-1201) is tied to a base statutory figure of $40,000, adjusted annually for inflation under the Consumer Price Index. For 2026 deaths, multiple sources place the adjusted figure at roughly $52,500 - each county probate court is required to publish the current figure on its website, so it’s worth confirming the exact number for the actual year of death. See our companion piece explaining this process in more depth.

Is there a separate option for larger small estates?

Yes - Maine also offers a small estates summary administrative procedure (18-C M.R.S. § 3-1203) - genuinely different from the affidavit, with no fixed dollar threshold at all.

Why is Maine’s estate tax notable?

This is a genuinely important quirk: unlike the federal estate tax, Maine’s estate tax is not portable between spouses. Each spouse has a fully separate exemption - $7,160,000 for 2026 - rather than being able to use an unused portion of a deceased spouse’s exemption. Rates run from 8% up to 12% on the portion of the estate above the threshold.

When is a Maine estate tax return required?

If the estate exceeds $7,000,000 (a separate filing-requirement figure from the exemption itself), or if a federal Form 706 is required regardless of the Maine-specific figures. The return (Form 706ME) is due within 9 months of death.

How long is Maine’s creditor claim period?

Up to 9 months from the date of death - longer than the 4-month period used in many other Uniform Probate Code states, meaning estates generally cannot be fully closed until at least 9 months have passed.

What should I do next?

Confirm the current small estate threshold on the specific county probate court’s website rather than assuming a figure from an older source, since it changes every year. If you’re married and estate tax planning matters to your family, understand that Maine’s lack of portability means each spouse’s exemption should be used deliberately, not assumed to carry over.

Add this to your Final Day Plan: if you’re married, discuss with an estate attorney how Maine’s non-portable estate tax exemption affects your planning - unlike federal rules, an unused exemption doesn’t automatically transfer to your spouse.

Maine law can change, and specific circumstances vary considerably. This is general educational information, not legal advice - consult a Maine-licensed attorney for guidance specific to your situation.