How to settle an estate in Maryland generally involves locating the most recent valid will, identifying assets, opening probate through the Maryland Register of Wills when required, paying debts and taxes, and distributing property according to a valid will or Maryland intestacy laws if no will exists.
Before taking any estate administration steps, families should make every reasonable effort to locate the most recent valid will. A newer will revokes an older one. Acting under a superseded document — or assuming no will exists when one does — can affect who inherits, who serves as personal representative, and how assets are distributed.
Search personal papers, home safes, safe deposit boxes, estate planning attorneys, and financial advisors. Families can also use The U.S. Will Registry Missing Will Search to check whether the decedent registered a will or identified a drafting attorney. For a full guide, see How to Find a Will: The Complete Missing Will Resource Guide.
Once the will search is complete, families should take these practical steps before contacting the probate court:
Maryland’s probate system is unique and worth understanding before opening an estate.
The Register of Wills is an elected official in each Maryland county. The Register admits wills to probate, appoints personal representatives, collects filing fees, and oversees the administrative side of estate proceedings. This is the first office a family contacts to open an estate.
The Orphans’ Court is Maryland’s probate court. It supervises estate administration and handles contested matters. In Montgomery, Howard, and Harford Counties, the Circuit Court exercises Orphans’ Court jurisdiction.
Maryland also has two types of probate:
Before opening probate under an existing will, it is essential to confirm that the will in hand is the most recent valid version. A newer will revokes an older one entirely. Filing an outdated will — even unintentionally — can delay the probate process, trigger legal disputes among heirs, and expose the personal representative to liability. Search personal records, safe deposit boxes, estate planning attorneys, financial advisors, and the U.S. Will Registry Missing Will Search before proceeding.
Once the most current will is confirmed, the executor — called the personal representative in Maryland — petitions the Register of Wills to open the estate. Anyone who has custody of a will is legally required to file it. Failing to do so can result in personal liability.
The Register of Wills or Orphans’ Court issues Letters of Administration, giving the personal representative legal authority to act on behalf of the estate.
Related Article: Why is a Letter of Administration Important?
Related Article: Understanding the Executor (Personal Representative) Will Duties
When no will is found, families should not assume none exists. Before proceeding under Maryland’s intestacy laws, every reasonable effort should be made to locate one. A will may be stored with an attorney, in a safe deposit box, among financial records, or registered with a national registry. See How to Find a Will: The Complete Missing Will Resource Guide for a full checklist of places to search. Proceeding under intestacy when a valid will actually exists can lead to the wrong person being appointed, the wrong heirs receiving assets, and serious legal complications that are difficult to unwind.
When a thorough search confirms no valid will exists, Maryland’s intestacy laws — not the decedent’s wishes — determine who inherits. The estate still requires probate, and the court appoints an administrator as personal representative.
Any interested person may petition the Register of Wills for appointment. Maryland law sets a priority order, generally favoring the surviving spouse first, then adult children, then other close relatives. Once appointed, the administrator carries out the same responsibilities as a personal representative under a will.
Maryland updated its intestacy rules effective October 1, 2023. Distribution depends on which family members survive the decedent.
Spouse only (no children or parents): Spouse inherits the entire estate.
Spouse + minor children: Spouse inherits one-half. Children share the other half equally.
Spouse + adult children (all shared with spouse): Spouse inherits $100,000 plus one-half of the remainder. Children share the remaining half.
Spouse + adult children (not all shared with spouse): Spouse inherits $100,000 plus one-half of the remainder. Children share the remaining half. (This raised the spouse’s preferential share from $40,000 to $100,000 under the 2023 reform.)
Spouse + parents (no children): Spouse receives $40,000 plus one-half of the remainder. Parents share the other half.
Children only: Children share the entire estate equally.
Parents only: Parents inherit the entire estate.
Siblings only: Siblings share the entire estate equally.
Registered domestic partners: Generally registered domestic partners receive the same inheritance rights as surviving spouses under Maryland’s intestate succession laws. However, Maryland law does not grant surviving domestic partners every right available to spouses, including the right to claim an elective share against a will. These intestacy protections apply only to registered domestic partners — couples must file a Declaration of Domestic Partnership with the Register of Wills in their county before one partner’s death. Unregistered partners have no intestate inheritance rights. Legally adopted children are treated the same as biological children. Stepchildren who were not legally adopted do not inherit under intestacy. An heir must survive the decedent by at least 30 days to inherit.
If no eligible relatives survive, the estate escheats to the State of Maryland — paid to the Maryland Department of Health or the county board of education.
Maryland provides several protections for surviving spouses that apply regardless of what a will says.
Elective share. A surviving spouse may elect to take an intestate share of the estate rather than accept what the will provides. This prevents effective disinheritance. The election must be filed with the Register of Wills within the required time period.
Family allowance. The surviving spouse and minor children are entitled to a reasonable allowance from estate assets during administration to cover living expenses.
Exempt property. Maryland provides certain exempt personal property rights to the surviving spouse and dependents under applicable limits.
Maryland provides simplified administration for smaller estates.
Threshold: Probate assets valued at $50,000 or less. If the surviving spouse is the sole heir or legatee, the threshold rises to $100,000 or less.
Only assets held solely in the decedent’s name — or as tenants in common — count toward the threshold. Jointly held assets, trust assets, and accounts with named beneficiaries are excluded.
To open a small estate, the petitioner files the Petition for Administration of a Small Estate (Form 1103) and the List of Interested Persons simultaneously with the Register of Wills. Small estate administration involves fewer procedural steps, lower fees, and resolves more quickly than a regular estate. Creditor notification requirements still apply.
Identifying non-probate assets early helps families understand what actually needs court involvement. Assets that typically pass outside of probate include:
For real estate, Maryland enacted the Maryland Transfer-on-Death Deed Act (HB 738, signed May 26, 2026), but it does not take effect until October 1, 2026. Until then, real property held solely in the decedent’s name must go through probate unless structured as joint tenancy, tenancy by the entirety, or held in a trust.
General deadline: Creditors have six months from the date of death to file claims against the estate.
Shortened deadline: If the personal representative sends written notice directly to a known creditor, that creditor must file within the earlier of six months from death or two months from the date of that direct notice. This allows estates to resolve creditor claims faster.
The Register of Wills publishes the Notice of Appointment in a local newspaper once per week for three consecutive weeks to reach unknown creditors. Claims not filed within the applicable deadline are generally barred.
Personal representatives must pay valid claims in Maryland’s statutory priority order — funeral expenses, administration costs, and taxes generally come before general unsecured debts. Distributing assets before satisfying valid creditor claims can expose the personal representative to personal liability.
Maryland is one of the very few states that imposes both a state estate tax and a state inheritance tax. Personal representatives must address both.
Maryland’s estate tax applies to estates exceeding $5 million (as of 2025). Estates above this threshold are taxed at graduated rates from 0.8% to 16%. This is independent of the federal estate tax — an estate may owe Maryland estate tax even if it falls below the federal exemption.
Maryland allows portability between spouses. A surviving spouse may claim the deceased spouse’s unused exemption, potentially shielding up to $10 million — but only if a timely estate tax return is filed.
Maryland imposes a 10% inheritance tax on assets passing to non-exempt beneficiaries.
Exempt: spouses, children and direct descendants, parents, grandparents, siblings, stepchildren, stepparents, and spouses of children or direct descendants.
Taxable at 10%: nieces, nephews, cousins, friends, and unrelated individuals.
Registered domestic partners are not fully exempt. Most assets passing to a surviving domestic partner are subject to the 10% inheritance tax. The one exception is a jointly owned primary residence — that transfer is exempt from inheritance tax. This is a meaningful difference from the treatment of surviving spouses, who receive a complete inheritance tax exemption.
One additional exception: if the estate qualifies as a small estate (probate assets of $50,000 or less), no inheritance tax is generally due.
The personal representative collects and remits inheritance tax from taxable beneficiaries before making final distributions.
Maryland does not allow common-law marriage to be created within the state. Two people who live together in Maryland, regardless of the length of their relationship, cannot establish a valid common-law marriage under Maryland law.
However, Maryland does recognize valid common-law marriages legally created in another jurisdiction. If the deceased had such a marriage, the surviving partner may have full spousal inheritance rights in Maryland — including intestate inheritance and the right to elect against the will. Unmarried partners without a valid out-of-state common-law marriage have no statutory inheritance rights unless named in a will or beneficiary designation.
Assuming the first will found is the most current. Always search thoroughly. A newer will revokes an older one, and acting under a superseded document creates real legal risk. Doing a search in the U.S. National Will Registry is advised to help verify whether a newer will does exist.
Failing to file the will. Maryland law requires anyone with custody of a will to file it with the Register of Wills. Withholding a known will can result in personal liability.
Missing Maryland’s dual tax obligations. Maryland has both an estate tax and an inheritance tax. Overlooking non-exempt beneficiaries who owe the 10% inheritance tax leads to errors and potential liability for the personal representative.
Distributing assets before paying creditors. Personal representatives who distribute estate assets before satisfying valid claims can be held personally responsible for those debts.
Not checking whether a small estate qualifies. If probate assets are $50,000 or less (or $100,000 with a surviving spouse as sole heir), simplified procedures save significant time and money.
Settling an estate in Maryland — with or without a will — means working through a two-tier probate system, navigating small estate options when available, and addressing Maryland’s distinctive combination of estate tax and inheritance tax.
When a valid will exists, the personal representative files with the Register of Wills and administers the estate according to its terms. Without a will, Maryland’s intestacy laws govern distribution and a court-appointed administrator handles the process.
In either case, locating the most recent valid will is always the first step. A newer will changes who inherits, who serves, and how assets are distributed. Families should search thoroughly and use resources like The U.S. Will Registry Missing Will Search before proceeding with any estate administration steps.
This article provides general educational information about Maryland estate administration and does not constitute legal advice. Consult a qualified Maryland estate attorney for guidance specific to your situation.
Official Resources:
No. Assets held in joint tenancy, tenancy by the entirety, revocable living trusts, or with named beneficiaries — including POD bank accounts and life insurance — pass outside probate entirely. Only assets held solely in the decedent’s name without a beneficiary designation generally require a probate proceeding.
The Register of Wills handles the administrative side — filing wills, appointing personal representatives, collecting fees, and maintaining records. The Orphans’ Court is the judicial body that supervises administration and resolves disputes. In Montgomery, Howard, and Harford Counties, the Circuit Court serves in place of the Orphans’ Court.
Yes. When someone dies without a will in Maryland, their estate is settled through a process called intestate administration. An interested party — typically a spouse, child, or other heir — petitions the Register of Wills in the county where the deceased lived. The court appoints an administrator who collects assets, pays debts, and distributes the remaining estate according to Maryland’s intestacy laws, which determine who inherits based on family relationships.
Generally, no. Maryland law gives a surviving spouse the right to elect an intestate share of the estate even if the will provides little or nothing. This elective share must be filed with the Register of Wills within the required period. A surviving spouse should act promptly if the will does not adequately provide for them.
This article was prepared by estate planning researchers and reviewed by S. Miller and staff. With more than 25 years of experience in estate planning documentation and probate processes, our editorial oversight ensures clarity and accuracy. This content is provided for informational purposes only and does not constitute legal advice.
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