How Probate Works After a Death in Massachusetts

Massachusetts probate offers real flexibility for smaller and more straightforward estates, alongside a state estate tax that’s genuinely less severe than it used to be - a distinction worth getting right.

Where is probate handled?

Probate is handled through the Probate and Family Court, with Massachusetts’s adoption of the Uniform Probate Code (MUPC) offering multiple tracks depending on the estate’s complexity.

What is informal probate in Massachusetts?

For many straightforward, uncontested estates, informal probate is processed by a magistrate without a full court hearing - generally faster than formal probate, which requires a judge and court hearing.

What is voluntary administration, and what’s the threshold?

For the smallest estates, Massachusetts offers voluntary administration - available when the estate consists entirely of personal property (excluding one motor vehicle) worth $25,000 or less, once at least 30 days have passed since death. This is a fixed statutory amount under M.G.L. c. 190B, Section 3-1201, not adjusted for inflation. See our companion piece explaining this process in more depth.

Does voluntary administration cover real estate?

No - it applies only to personal property. An estate that includes real estate typically needs informal or formal probate instead, regardless of how modest the personal property is.

Does Massachusetts have a state estate tax?

Yes - Massachusetts imposes a state estate tax on estates valued above $2 million - considerably lower than the federal exemption, meaning some estates owing no federal estate tax may still owe Massachusetts estate tax. This is worth taking seriously even for moderately sized estates with real estate and retirement accounts.

Is Massachusetts’s estate tax the same as New York’s?

No - a common misconception worth correcting. Massachusetts is often compared to New York, since both have relatively low exemptions - but as of a 2023 law reform, that comparison no longer holds on one key point. New York’s estate tax still has a “cliff”, where exceeding the threshold by even a small margin can subject the entire estate to tax. Massachusetts’s 2023 reform specifically eliminated its own cliff, so only the amount above $2 million is now taxed, with rates from about 7.2% up to 16% for the largest estates.

What should I do next?

If the estate is personal property only and under $25,000 (excluding one vehicle), voluntary administration is the fastest path. If real estate is involved, plan for informal or formal probate from the start. Given Massachusetts’s relatively low estate tax exemption, don’t assume a moderately sized estate is exempt just because it wouldn’t owe federal tax.

Add this to your Final Day Plan: a rough estimate of your total estate value, including real estate - Massachusetts’s $2 million estate tax threshold is lower than many people expect, and worth planning around deliberately.

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