Maryland Probate and Intestate Succession: What Happens Without a Will (2026)

Maryland handles probate through the Orphans' Court in each of its 23 counties and Baltimore City, with most routine cases processed administratively by the Register of Wills rather than a judge. In Montgomery, Harford, and Howard Counties there is no separately elected Orphans' Court; circuit court judges sit as the Orphans' Court instead. Maryland is also the only state in the country that levies both its own state estate tax and a separate state inheritance tax on the same estate.

Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.

How Probate Works in Maryland

Maryland's probate system is organized around the Register of Wills, an elected administrative officer in each county and in Baltimore City, rather than around a judge for most cases. The Orphans' Court, also one per county plus Baltimore City, only becomes actively involved when a dispute arises; in Montgomery, Harford, and Howard Counties that role is filled by circuit court judges sitting as the Orphans' Court. Maryland does not use the Uniform Probate Code's informal-versus-formal terminology found in states like Maine. Instead it runs four distinct tracks. Small Estate administration applies to estates at or under the small-estate threshold described below. Regular, sometimes called administrative, probate is the standard track for larger estates and is processed by the Register of Wills without a court hearing unless someone disputes it. Modified Administration is an optional, more streamlined alternative to regular probate, requiring no formal inventory or accounting beyond one final report, but ET §5-702 limits it to estates whose residuary legatees or heirs are only the personal representative, individuals or entities exempt from Maryland's inheritance tax, or trusts under which every person holding a current interest is exempt. Judicial Probate moves the matter before an Orphans' Court judge when a will is contested or damaged, its validity is questioned, or more than one qualified person petitions to serve as personal representative.

Whichever track applies, the person managing the estate is called the personal representative, whether named in a will (an executor) or appointed by the Register of Wills for an intestate estate (an administrator). After opening the estate with the Register of Wills, the personal representative receives letters of administration, the document banks, transfer agents, and other institutions rely on to recognize their authority. From there, they inventory and value the estate's assets, give notice to creditors, pay valid debts and taxes, and distribute what remains to the heirs once the creditor-claims window and any required accountings, described under How Long Does Probate Take in Maryland below, have run.

Intestate Succession in Maryland: Who Inherits Without a Will

Maryland's intestate succession statute, Md. Code, Estates & Trusts §3-101 et seq., was substantially reformed effective October 1, 2023, and the spouse and children split under ET §3-102 now depends on the makeup of the family in several distinct scenarios.

The surviving spouse takes the entire estate if the decedent has no surviving minor child and all of the decedent's surviving descendants are also descendants of the surviving spouse, meaning there are no children from outside the marriage, including when the decedent has no surviving descendants at all. If there is a surviving minor child, the spouse's share is reduced to one-half of the estate. If there are adult children who are not also children of the surviving spouse, a blended-family scenario, the spouse takes the first $100,000 plus one-half of whatever remains, with the balance going to those children; the 2023 reform raised this figure from a prior $40,000. Registered domestic partners, recognized under Maryland's Domestic Partnership Registry created in the same 2023 reform, are treated identically to spouses under these rules.

If there is no surviving spouse or descendant, ET §3-104 sends the estate first to the decedent's parents equally, or to a sole surviving parent. Next in line are the decedent's siblings and the descendants of any deceased sibling, taking equally. After that, the estate passes to grandparents or more distant kin; the 2023 reform also moved stepchildren up the order to inherit ahead of great-grandparent-level descendants when no closer heir exists. If no qualifying heir can be found at all, the estate escheats to the State of Maryland.

One way to make sure your property goes to the people you actually choose, rather than following Maryland's intestate succession order, is to have a valid will in place. recordinglaw.com's free Maryland Last Will and Testament Generator can help you create one, with no account required.

Small Estate and Simplified Probate in Maryland

A Maryland estate qualifies as a "small estate" when the gross probate estate is $50,000 or less, or $100,000 or less if the surviving spouse is the sole heir or legatee. Unlike many states, Maryland does not use a separate small-estate "affidavit" document. Instead, the mechanism is a court filing called the Petition for Administration of a Small Estate, filed with the Register of Wills. It is still processed administratively, without the formality of regular probate, and has carried no filing fee for estates opened on or after October 1, 2022. Small estates in Maryland typically close in about 2 to 4 months. For thresholds, waiting periods and forms, see our guide to the Maryland small estate affidavit.

For estates that exceed the small-estate threshold, Modified Administration offers a second simplified path. It skips the formal inventory and periodic accounting that regular probate requires, substituting a single final report, but ET §5-702 limits it to estates whose residuary legatees or heirs are only the personal representative, individuals or entities exempt from Maryland's inheritance tax (close relatives such as a spouse, children, grandchildren, parents, or siblings), or trusts under which every person with a current interest is exempt. The statute adds three conditions the tax test alone does not capture: the personal representative must file the election within 3 months of appointment, the estate must be solvent with assets sufficient to satisfy all testamentary gifts, and every residuary legatee or heir must consent under ET §5-706. Modified Administration is built to close within a year of the personal representative's appointment: ET §5-702 conditions the election on a verified final report filed within 10 months of appointment and final distribution within 12 months of appointment, so an estate that stays in modified administration finishes inside that 12-month ceiling.

Maryland's Estate Tax and Inheritance Tax

Maryland is the only state in the country that imposes both a state estate tax and a separate state inheritance tax on the same estate, and understanding the difference between the two matters here more than in almost any other state.

The Maryland estate tax is levied on the estate itself before distribution, separate from the federal estate tax. It carries a $5,000,000 exemption, which has been flat since 2019 and is not adjusted for inflation, with a graduated rate starting around 0.8% and rising to a top rate of 16% on the portion of the taxable estate above roughly $10 million. The Maryland estate tax exemption is portable between spouses, protecting up to $10,000,000 combined for a married couple, but only if the first spouse's estate files a timely portability election within 9 months of death. After a spouse's death, get a free case evaluation from a Maryland estate planning lawyer on the portability election before the 9 months run (attorney advertising).

The Maryland inheritance tax is a separate tax, levied on the beneficiary rather than the estate, at a flat 10% rate. Critically, it applies only to transfers to non-exempt beneficiaries, sometimes called "collateral" beneficiaries in Maryland's statute, which covers people like nieces, nephews, cousins, friends, and other unrelated heirs. Spouses, children, grandchildren, great-grandchildren, stepchildren, parents, grandparents, and siblings are all exempt from Maryland's inheritance tax, an exemption that has been in effect for deaths on or after July 1, 2000. In practice, this means most Maryland families, where property passes to a spouse or children, never owe the inheritance tax at all, even though the state technically has one; it mainly reaches transfers to more distant relatives or unrelated beneficiaries.

Because these are two genuinely separate taxes, a single Maryland estate can, in theory, owe both at once: the estate tax on the total taxable estate above $5,000,000, paid by the estate, and the inheritance tax on whatever portion passes to a non-exempt collateral beneficiary, paid by that beneficiary. An estate that passes entirely to a spouse and children, however large, will never trigger the inheritance tax, even if it is large enough to trigger the estate tax. Conversely, a modest estate that leaves even a small bequest to a friend or cousin can trigger the 10% inheritance tax on that bequest specifically, without coming anywhere near the $5,000,000 estate tax exemption. Reading the two taxes as one combined "Maryland death tax" is a common and consequential mistake; which one applies, if either, depends on the size of the estate and exactly who receives what.

How Long Does Probate Take in Maryland?

Most Maryland estates close within roughly 9 to 18 months, though small estates typically finish in 2 to 4 months and Modified Administration runs to a statutory ceiling of a verified final report within 10 months of the personal representative's appointment and final distribution within 12 months of appointment. Several statutory deadlines drive that timeline: an inventory of the estate is due within 3 months of the personal representative's appointment, a first accounting is due within 9 months (and can be filed as early as 6 months), and creditor claims must be presented within the earlier of 6 months after the date of death or 2 months after the personal representative mails or delivers the required notice to that creditor, under Md. Code, Estates & Trusts §8-103(a). Because the statute uses the earlier of the two dates, a mailed notice can shorten a creditor's window well below 6 months: a creditor who is mailed notice in month one is barred after month three, not month six. Contested estates, or those with complex tax questions, can take considerably longer, sometimes multiple years.

Do You Need a Probate Attorney?

Maryland's Register of Wills system is designed to let straightforward, uncontested estates, especially small estates, move through administratively without much friction. A probate attorney becomes more important when the estate is large enough to trigger Maryland's $5,000,000 estate tax exemption, when beneficiaries outside the exempt "collateral" categories are involved and the 10% inheritance tax may apply, when the family situation is blended in a way that changes the spouse's share under the 2023 reform, or when a will is contested and the matter moves to Judicial Probate before an Orphans' Court judge.

Probate by State covers how the process works, and how intestate succession, small-estate options, and estate or inheritance tax vary, in every other state.

Disclaimer

This article provides general information about probate, intestate succession, and Maryland's estate and inheritance taxes as of the verification date above. It is not legal advice and does not create an attorney-client relationship. It is not a substitute for advice from a probate attorney licensed in Maryland, particularly for a contested estate, a blended family, or an estate large enough to raise estate or inheritance tax questions. Figures, thresholds, and statute citations reflect Maryland law as currently understood; verify current details directly with the official source before relying on any figure here.

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Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.

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Frequently Asked Questions

What court handles probate in Maryland?

The Orphans' Court, one in each of Maryland's 23 counties plus Baltimore City. In Montgomery, Harford, and Howard Counties there is no separately elected Orphans' Court; the circuit court judges sit as the Orphans' Court. Most routine cases are actually processed by the Register of Wills, an elected administrative officer, without a judge unless a dispute arises.

Does Maryland have both an estate tax and an inheritance tax?

Yes. Maryland is the only state that levies both. The estate tax has a $5,000,000 exemption and rates up to 16%. The inheritance tax is a flat 10%, but only on transfers to non-exempt beneficiaries such as nieces, nephews, cousins, and unrelated heirs; spouses, children, grandchildren, parents, and siblings are exempt.

What happens if you die without a will in Maryland?

Maryland's intestate succession statute, Md. Code, Estates & Trusts §3-102, reformed effective October 1, 2023, decides who inherits. A surviving spouse's share ranges from the entire estate down to one-half or a reduced fraction, depending on whether there are children, a surviving minor child, or children from outside the marriage.

What qualifies as a small estate in Maryland?

A gross probate estate of $50,000 or less, or $100,000 or less if the surviving spouse is the sole heir or legatee. It is filed as a Petition for Administration of a Small Estate with the Register of Wills, with no filing fee for estates opened on or after October 1, 2022.

Does my spouse pay inheritance tax in Maryland?

No. A surviving spouse, along with children, grandchildren, great-grandchildren, stepchildren, parents, grandparents, and siblings, is exempt from Maryland's inheritance tax. The tax applies only to transfers to more distant or unrelated beneficiaries.

Is Maryland a community property state?

No. Maryland is a common-law, separate-property state. A surviving spouse's intestate share comes directly from the statute, ET §3-102, rather than from a pre-existing 50/50 ownership interest in marital property.

How long does probate take in Maryland?

Most Maryland estates close within roughly 9 to 18 months. Small estates typically close in 2 to 4 months. Modified Administration runs to a statutory ceiling: ET §5-702 requires the verified final report within 10 months of the personal representative's appointment and final distribution within 12 months of appointment. Contested or tax-complex estates can take considerably longer.

Can a Maryland estate owe both the estate tax and the inheritance tax?

Yes, though it is uncommon. The estate tax applies to the total taxable estate above $5,000,000, paid by the estate. The inheritance tax applies separately to any portion passing to a non-exempt collateral beneficiary, such as a friend or cousin, paid by that beneficiary. A large estate passing entirely to a spouse and children could owe estate tax but no inheritance tax, or vice versa for a modest estate with a bequest to an unrelated friend.