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

Massachusetts probate cases are handled by the Probate and Family Court, with a division in each of the state's 14 counties. Since 2012, the state's own Uniform Probate Code has let an informal probate order issue in as little as 7 days after death.
Information last verified on 2026-07-16. This article has not yet been reviewed by a licensed lawyer.
How Probate Works in Massachusetts
Probate in Massachusetts is handled by the Probate and Family Court, a department of the Massachusetts Trial Court with a division in each of the Commonwealth's 14 counties. Since 2012, Massachusetts has operated under the Massachusetts Uniform Probate Code (MUPC), codified at Mass. Gen. Laws c. 190B, which restructured the state's probate system around the same informal and formal split used in true Uniform Probate Code states nationally, while remaining independently enacted Massachusetts legislation rather than a verbatim copy of the national model act.
Most straightforward, uncontested estates use Informal Probate, an administrative process handled by an MUPC Magistrate rather than a judge, with no court hearing required. An informal probate order can issue in as little as 7 days after death once the petition, the original will (if one exists), and the required notices are filed with the appropriate county division. Formal Probate requires a judge and an actual court hearing, and applies when the petitioner expects a dispute, there are irregularities affecting a will's validity, more than one person seeks appointment as personal representative, or a party formally contests the proceeding.
For estates too small to justify either full track, Massachusetts separately offers Voluntary Administration, a simplified process discussed in the small-estate section below. A Massachusetts probate petition generally must be filed within 3 years of the decedent's death. In practice, a typical Informal Probate case closes in roughly 9 to 14 months from filing to final distribution, though timelines ranging from 6 to 18 months are common depending on estate complexity and how quickly the creditor-claim period resolves.
Intestate Succession in Massachusetts: Who Inherits Without a Will
Massachusetts intestate succession is governed by Mass. Gen. Laws c. 190B, Article II, primarily section 2-102 (the surviving spouse's share) and section 2-103 (other heirs). The statute sets a fixed order of inheritance that applies whenever someone dies without a valid will, regardless of the deceased's actual wishes or unwritten promises to family and friends.

If the decedent has no surviving descendants and no surviving parent, or has descendants but neither the decedent nor the surviving spouse has descendants from outside the marriage, the surviving spouse inherits the entire estate under section 2-102. If the decedent leaves no descendants but a parent survives, the spouse takes the first $200,000 plus three-quarters of the remaining balance, with the rest going to the surviving parent or parents. In blended-family situations, where the surviving spouse has descendants who are not the decedent's, or the decedent has descendants who are not the surviving spouse's, the spouse's share drops to the first $100,000 plus one-half of the balance, with the decedent's descendants dividing the remainder by representation.
If there is no surviving spouse, the entire estate passes to the decedent's descendants by representation, meaning per capita at each generation. Absent descendants, it passes to surviving parents equally, then to the descendants of the decedent's parents (siblings and their children), then to more remote kin under section 2-103's degree-of-kinship rules. Massachusetts is not a community-property state, so property does not pass through the pre-existing 50/50 marital ownership rules that apply in states like California or Texas. Only when no qualifying relative can be located at all does an estate escheat to the Commonwealth, which happens rarely in practice.
One way to make sure your property goes to the people you actually choose, rather than following Massachusetts's intestate succession order, is to have a valid will in place. recordinglaw.com's free Massachusetts Last Will and Testament Generator can help you create one, with no account required.
Small Estate and Simplified Probate in Massachusetts
Massachusetts offers Voluntary Administration as its simplified small-estate track, a lighter alternative to both Informal and Formal Probate for estates that meet its narrow eligibility rules. Voluntary Administration is available when the estate includes no real property and the decedent's total personal property, not counting the value of a motor vehicle, is $25,000 or less.
At least 30 days must pass since the date of death before a Voluntary Administration statement (Form MPC 170) can be filed with the Probate and Family Court. Assets that pass by a named beneficiary designation or by right of survivorship, such as jointly held bank accounts or retirement accounts, don't count toward the $25,000 cap because they pass outside probate entirely. Because Voluntary Administration does not require a full inventory, a notice period, or a judicial hearing, it typically closes in about 2 to 6 weeks, compared to the many months a formal or informal case can take. When the estate is settled, the voluntary personal representative files a closing statement (Form MPC 851) with the court.
Does Massachusetts Have an Estate or Inheritance Tax?
Massachusetts has no state inheritance tax, but it does levy its own state estate tax, separate and independent from the federal estate tax, under Mass. Gen. Laws c. 65C. Following a 2023 reform, the Massachusetts estate tax exemption rose to $2,000,000, a substantial increase from the state's prior $1,000,000 threshold, though still far below the 2026 federal basic exclusion amount of $15,000,000 confirmed by the IRS.
Estates with a gross value exceeding $2,000,000 must file a Massachusetts estate tax return. Unlike the federal system, where only the value above the exemption is taxed, Massachusetts's exemption historically created what practitioners call a "cliff effect," where crossing the threshold exposed the estate's full value to tax rather than just the excess. The 2023 reform added a flat $99,600 credit that softens the cliff for estates just over the line, though the underlying structure still differs meaningfully from the federal dollar-for-dollar shield. Because the Massachusetts estate tax operates independently of federal law, changes to the federal exemption, including the 2026 increase to $15,000,000, do not affect the Massachusetts threshold or exemption amount.
Do You Need a Probate Attorney?
For a straightforward, uncontested Massachusetts estate that qualifies for Voluntary Administration or Informal Probate, many families are able to navigate the process without hiring a probate attorney. An attorney becomes more valuable when a will is likely to be contested, the estate includes a business interest, the family situation is blended in a way the intestate succession statute doesn't cleanly address, or the estate's value approaches or exceeds the $2,000,000 Massachusetts estate tax threshold. For a broader look at how probate works nationally and in other states, see Probate by State.

Disclaimer
This article provides general information about probate and intestate succession in Massachusetts 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 Massachusetts, particularly for a contested estate, a business interest, a blended family, or an estate approaching the Massachusetts estate tax threshold. Figures, thresholds, and program details change over time; verify current details directly with the Massachusetts Probate and Family Court or the Massachusetts Department of Revenue before relying on any figure here.

Last updated: 2026-07-16. Figures and statutes cited reflect their in-force version as of 2026-07-16.
Frequently Asked Questions
What court handles probate in Massachusetts?
The Probate and Family Court, a Massachusetts Trial Court department with a division in each of the state's 14 counties, handles all probate matters in Massachusetts.
How long does probate take in Massachusetts?
A typical Informal Probate case closes in roughly 9 to 14 months, though an informal probate order itself can issue within about 7 days of filing. Massachusetts generally requires an estate be probated within 3 years of death.
What is the small estate limit in Massachusetts?
Voluntary Administration is available for estates with no real property and personal property of $25,000 or less, not counting a vehicle, starting 30 days after death (Form MPC 170).
Who inherits if you die without a will in Massachusetts?
Under Mass. Gen. Laws c. 190B, section 2-102, a surviving spouse typically inherits the entire estate if there are no descendants from outside the marriage. In blended families, the spouse takes a first-dollar amount plus a fraction of the balance, with descendants dividing the rest.
Does Massachusetts have an inheritance tax?
No. Massachusetts has no inheritance tax. It does levy its own state estate tax on estates above $2,000,000 under Mass. Gen. Laws c. 65C.
Does Massachusetts have an estate tax?
Yes. Massachusetts levies its own state estate tax under Mass. Gen. Laws c. 65C, with a $2,000,000 exemption as of the 2023 reform, separate from the $15,000,000 federal exemption in effect for 2026.
Does having a will avoid probate in Massachusetts?
No. A will still needs to be authenticated through the probate process. What a will avoids is intestate succession, meaning your own wishes, not the state's default statutory order, decide who inherits.
Sources and References
- Massachusetts Trial Court, "MUPC Estate Administration Procedural Guide: Informal Proceedings"(mass.gov).gov
- Massachusetts Trial Court, "MUPC Estate Administration Procedural Guide: Formal Proceedings"(mass.gov).gov
- Massachusetts Trial Court, "Learn about the Types of Probate for an Estate"(mass.gov).gov
- Massachusetts Department of Revenue, "Massachusetts Estate Tax Guide"(mass.gov).gov
- Massachusetts General Laws, Part II, Title II, Chapter 190B, Section 2-102 (surviving spouse’s share)(malegislature.gov).gov
- Massachusetts Trial Court, "Probate and Family Court Small Estate Closing Statement (MPC 851)"(mass.gov).gov
- IRS, "What’s New – Estate and Gift Tax" (2026 federal basic exclusion amount)(irs.gov).gov
- Cornell Law School, Legal Information Institute, "Probate"(law.cornell.edu)