How Probate Works After a Death in Maryland

Maryland’s dual tax system makes it genuinely one of the more complex states for larger estates - worth understanding clearly, alongside the state’s small estate and modified administration options.

Where is probate handled in Maryland?

Probate runs through the Register of Wills - an elected administrative official in each Maryland county and in Baltimore City - rather than a judge for most routine matters. The Orphans’ Court, also one per jurisdiction, becomes actively involved only when a dispute arises.

What is the small estate threshold?

A gross probate estate of $50,000 or less qualifies for simplified small estate administration. This threshold rises to $100,000 if a surviving spouse is the sole heir or legatee. See our companion piece explaining this process in more depth.

What is modified administration?

For larger estates that don’t qualify as “small,” Maryland offers modified administration - an optional, more streamlined alternative available when all interested parties (heirs, beneficiaries, and creditors) consent. It reduces formal filing requirements to essentially one final report, due within 10 months, rather than the fuller inventory and periodic accountings regular probate requires.

What are Maryland’s two death taxes?

This is the state’s most distinctive - and most consequential - feature: Maryland imposes both a state estate tax (on estates above roughly $5 million, with rates up to 16%) and a separate inheritance tax (10% on assets passing to non-exempt, non-lineal beneficiaries, with no minimum estate size triggering it). Close relatives - a spouse, children, parents, and similar lineal relationships - are generally exempt from the inheritance tax regardless of amount, but more distant relatives and unrelated beneficiaries owe it from the first dollar. This combination is genuinely worth discussing with an accountant, even for moderately sized estates.

What should I do next?

Check whether the estate qualifies for the $50,000 (or $100,000 spousal) small estate threshold before assuming regular probate is necessary. If any beneficiaries are outside the close-relative exemption, budget for Maryland’s inheritance tax regardless of the estate’s overall size, since it has no minimum threshold.

Add this to your Final Day Plan: who you’d want to inherit specific assets, and their relationship to you - Maryland’s inheritance tax depends heavily on that relationship, and knowing it in advance helps your family plan for what’s actually owed.

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