Does Maine have probate?

Yes, but Maine adopted the Uniform Probate Code (Maine Uniform Probate Code, Title 18-C M.R.S., effective September 1, 2019), making informal probate available for most uncontested estates. The Register of Probate reviews applications without a hearing for routine cases. Maine has a small estate affidavit procedure under 18-C M.R.S. § 3-1201 with a statutory base of $40,000, adjusted for inflation under § 1-108 — the inflation-adjusted threshold is approximately $51,100 (the 2025 figure), with a 30-day wait and no court filing required. Transfer-on-death deeds (18-C M.R.S. § 6-405) and beneficiary designations bypass probate for designated assets.

Does Maine have a state estate tax?

Yes — Maine is one of about 12 states with a state estate tax. For decedents dying in 2026 the annual exclusion amount is $7,160,000 (indexed for inflation; it was $7,000,000 in 2025). Rates are graduated: 8% on the Maine taxable estate from $7,160,000 to $10,160,000, 10% from $10,160,000 to $13,160,000, and 12% above $13,160,000. Form 706ME is due 9 months after death. Maine does NOT offer portability between spouses — each spouse has a separate $7.16M exemption. Maine also creates an automatic lien on all Maine real and tangible personal property at the moment of death. Even if no estate tax is owed, the personal representative must file Form 700-SOV with Maine Revenue Services and record the Certificate of Discharge of Estate Tax Lien with the county Registry of Deeds to clear title on Maine real estate.

What is the Maine automatic estate tax lien?

Maine creates an automatic lien on all Maine real property and tangible personal property at the moment of death. This lien secures any potential Maine estate tax liability. To clear title on Maine real estate — even for estates that owe no Maine estate tax — the personal representative must file either Form 706ME (if the estate exceeds the $7.16M threshold for 2026) or Form 700-SOV (Statement of Value, for smaller estates) with Maine Revenue Services, along with a request for a Certificate of Discharge of Estate Tax Lien. Maine Revenue Services then signs and returns the Certificate, which is recorded with the Registry of Deeds for the county where the real estate is located. This is a required step for essentially all Maine real estate probate transfers, regardless of estate size.

What are the Maine spousal elective share and family allowances?

A surviving spouse who is disinherited or under-provided-for can claim an elective share under 18-C M.R.S. § 2-202 equal to 50% of the value of the marital-property portion of the augmented estate; the marital-property portion is a sliding percentage that rises with the length of the marriage (roughly 3% for a marriage under one year up to 100% at 15 or more years). Separately, the surviving spouse is entitled to a $22,500 homestead allowance (18-C M.R.S. § 2-402), up to $15,000 of exempt tangible personal property (18-C M.R.S. § 2-403), and a reasonable family allowance for maintenance during administration, generally for up to one year (18-C M.R.S. § 2-404). Maine's family allowance is not capped at a fixed dollar figure — it is a reasonable amount set by the personal representative or court. These allowances have priority over most creditor claims and are in addition to any intestate or elective share.

Are holographic wills valid in Maine?

Yes — Maine adopted the UPC holographic will provision. Under 18-C M.R.S. § 2-502(b), a will is valid even without witnesses if the signature and the material portions of the document are in the testator's own handwriting. A holographic will must have its signature and material (dispositive) provisions handwritten by the testator. No witnesses are required. This means a handwritten, signed document expressing testamentary intent can be a valid Maine will. However, holographic wills are more susceptible to challenges about authenticity and testamentary intent than properly witnessed, self-proved wills, and should be used only when witnessed will execution is not possible.

Why are Maine's probate judges and registers elected?

Maine is one of only a handful of states where probate judges are elected rather than appointed. Each of Maine's 16 counties elects its own Judge of Probate (4-year term) and Register of Probate (4-year term). The Register of Probate handles administrative functions, including informal probate proceedings — reviewing and approving routine applications without court hearings. The Judge of Probate presides over formal proceedings, contested matters, and hearings. Because both positions are elected locally, forms and practices can vary between counties. Always check with the specific county's probate court for local forms and procedures; filings for all 16 counties are searchable at maineprobate.net.

What is Maine's small estate affidavit threshold?

Maine's small estate affidavit under 18-C M.R.S. § 3-1201 has a statutory base value of $40,000, adjusted for inflation under § 1-108. The inflation-adjusted threshold is approximately $51,100 (the 2025 figure, published annually by each county probate court and adjusted upward over time). Wait at least 30 days after death. The affidavit is presented directly to each institution holding assets — no court filing is required. It covers personal property (bank accounts, securities, debts owed to the decedent); if real estate must be transferred through the court, that typically pulls the estate into informal or formal probate regardless.

How long does Maine probate take?

Maine probate has a dual time structure under 18-C M.R.S. §§ 3-801 and 3-803: a 4-month creditor period that runs from first publication of the notice to creditors (published once a week for two successive weeks), AND a 9-month non-claim outer limit measured from the date of death. Creditors are barred after the earlier of those deadlines; the 9-month bar applies even if the estate is still being administered. Creditors given direct written notice have the later of the 4-month published period or 60 days from mailing. For informal probate, most estates take 9–18 months. For small estates using the affidavit, the process can be completed in weeks.

What happens to a Maine camp property at death?

'Camp' is Maine's term for a lake or woodland cabin or seasonal cottage — often the most emotionally significant and valuable piece of family property. Camp properties solely titled in the decedent's name go through standard Maine probate. A key issue: many Maine camp properties have undocumented ownership transfers — deeds that were signed and handed over but never recorded with the county Registry of Deeds. An unrecorded deed may not be effective to establish clear title and can require a quiet title action costing $5,000–$20,000 or more. Before probate, do a title search at the county Registry of Deeds to confirm the decedent actually held clear title. A transfer-on-death deed (18-C M.R.S. § 6-405) or a revocable trust recorded before death is the best planning tool for camp properties.

What if there is no will in Maine?

Maine's intestate share of the surviving spouse is set by 18-C M.R.S. § 2-102: (1) the entire estate if no descendant or parent survives, OR if all of the decedent's surviving descendants are also descendants of the spouse and the spouse has no other descendants; (2) the first $300,000 plus 3/4 of the balance if no descendant survives but a parent of the decedent does; (3) the first $100,000 plus 1/2 of the balance if all the decedent's descendants are also the spouse's but the spouse has other descendants; and (4) one-half of the estate if one or more of the decedent's surviving descendants are not descendants of the surviving spouse. Without a spouse, the estate passes to descendants by representation, then to parents, and so on (§ 2-103). Intestate estates also generally require a surety bond unless waived, making intestate administration more expensive than testate.

Maine Probate Guide 2026: 18-C MRS Small Estate & Estate Tax Lien

Q: Does Maine have a TOD deed for real estate?

Yes. Maine authorizes a Transfer-on-Death Deed under 18-C M.R.S. § 6-405 (part of Article 6, the nonprobate-transfers provisions). Sign, acknowledge before a notary, and record the TOD deed with the county Registry of Deeds before death; it is fully revocable during life (§ 6-412) and takes effect at death (§ 6-413). The beneficiary records a certified death certificate with the Registry of Deeds to complete the transfer at death — no probate needed. A TOD-deed transfer in Maine still requires coordination with the Maine estate tax lien process: a Certificate of Discharge of Estate Tax Lien (via Form 700-SOV or Form 706ME with Maine Revenue Services) is generally needed to clear title on Maine real estate.

Overview — what makes Maine probate different

Maine probate is governed by the Maine Uniform Probate Code, Title 18-C M.R.S. (18-C M.R.S.), which replaced the old Title 18-A on September 1, 2019. It is administered by a county Probate Court in each of Maine's 16 counties — and, unusually, both the Judge of Probate and the Register of Probate are elected. Five features define Maine's probate landscape.

First: Maine is a full UPC state with informal probate. Under 18-C M.R.S. § 3-301 et seq., most uncontested estates proceed through informal probate, in which the elected Register of Probate — not a judge — reviews the application and issues Letters (Testamentary or of Administration) without a hearing. Contested or complex estates use formal probate before the Judge of Probate (18-C M.R.S. § 3-401 et seq.), which may be unsupervised or supervised (§ 3-501).

Second: elected probate judges and registers. Maine is one of only a handful of states where the Judge of Probate and Register of Probate are elected to 4-year terms by county voters rather than appointed. Because each county elects independently, local forms and practices vary — always confirm requirements with the specific county court. Filings for all 16 counties are searchable at maineprobate.net.

Third: a state estate tax with an automatic lien. Maine is one of roughly a dozen states that still impose a state estate tax. The 2026 exemption is $7,160,000 (36 M.R.S. ch. 577; indexed for inflation), with graduated rates of 8%–12%. Critically, Maine also imposes an automatic estate tax lien on all Maine real property at death — so even estates that owe no tax must obtain a Certificate of Discharge to clear real estate title.

Fourth: the "camp." The lakefront or woodland cabin is Maine's signature asset — emotionally and financially central to many families, and the source of Maine's most common title problems (unrecorded generational deeds and fractional heir ownership).

Fifth: a generous inflation-indexed small estate procedure. The collection-of-personal-property affidavit (18-C M.R.S. § 3-1201) has a statutory base of $40,000 adjusted for inflation under § 1-108 — an inflation-adjusted threshold of roughly $51,100 — one of the more practical small estate procedures in New England.

UPC state — 18-C M.R.S.

Informal probate — no hearing

Elected judges & registers

TOD deed — §6-405

Holographic wills — §2-502(b)

State estate tax — $7.16M

No inheritance tax

Maine's probate judges and registers are ELECTED by county voters — a rarity in the US

Maine is one of only a handful of states where the Judge of Probate and the Register of Probate are both elected rather than appointed. Voters in each of Maine's 16 counties elect these officials to 4-year terms. The Register of Probate handles administrative functions — reviewing and approving informal probate applications, maintaining records, and acting as the court's administrative officer. The Judge of Probate presides over formal proceedings and contested matters. Because each county elects its own judge and register independently, you may encounter slightly different local practices and forms between counties. Always contact the specific county's probate court for local requirements. Directory: maine.gov and maineprobate.net.

Do I need probate in Maine?

Maine's UPC (Title 18-C) offers four tracks: small estate affidavit (~$51K, no court), informal probate (register, no hearing), unsupervised formal, and supervised formal. Maine's elected judges and registers give each county its own local character.

Maine Probate Decision Wizard

18-C M.R.S. (MUPC) · Elected county probate courts · ~60 seconds

Step 1 of 4

Maine's probate paths at a glance:

Track	When available	Court involvement	Typical time	Authority
Small Estate Affidavit	Estate ≤ ~$51,100 (inflation-adjusted; base $40K); 30-day wait; no court filing	None — affidavit presented to institutions directly	Weeks	18-C §3-1201
Informal Probate	Most uncontested estates; register (not judge) reviews; no hearing for routine cases	Register issues Letters; 4-month creditor period (9-month non-claim bar); Closing Statement	9–18 months	18-C §3-301 et seq.
Formal Probate (unsupervised)	Contested wills; disputed appointment; complex estates	Judge; hearing required; court orders for specific steps	12–18 months	18-C §3-401 et seq.
Supervised Formal Probate	Ordered by court; high complexity; most oversight	Court approval at key steps; rare	18–36+ months	18-C §3-501 et seq.

Does Maine's small estate affidavit apply?

Maine's small estate threshold has a statutory base of $40,000, adjusted annually for inflation under 18-C §1-108 — an inflation-adjusted figure of roughly $51,100 — making it one of the more practical small estate procedures in the Northeast. Enter the approximate estate value to check.

Maine Small Estate Qualifier

18-C §3-1201 · base $40,000 → ~$51,100 (inflation-adjusted) · 30-day wait · No court filing

Net estate value (all assets after liens and encumbrances) ($)

Maine's collection-of-personal-property affidavit (18-C §3-1201) is straightforward: if the value of the entire estate, wherever located, less liens and encumbrances, does not exceed the threshold (a $40,000 statutory base adjusted for inflation under §1-108 — approximately $51,100 for 2025, and published annually on each county probate court's website under §3-1201(3)), the successor can wait 30 days after death and then present the affidavit directly to each institution (bank, brokerage, transfer agent) to collect assets. No court filing is required, and no personal representative may have been appointed. The affidavit must state that 30 days have elapsed, that no personal-representative application is pending, and that the affiant is entitled to the property. Contact your county probate court or Pine Tree Legal Assistance for the current published threshold and an affidavit form.

Important: Even for estates using the small estate affidavit, if Maine real estate is involved, the Maine estate tax lien discharge (Form 700-SOV) process still applies to clear title. Confirm with Maine Revenue Services at maine.gov/revenue/faq/estate-tax.

The affidavit does not transfer Maine real estate

18-C §3-1201 is a personal property procedure — it moves bank accounts, securities, and debts owed to the decedent. It does not clear or convey title to Maine real estate. If the estate includes sole-titled real estate (a house, camp, or land), you will generally need informal or formal probate to record a Deed of Distribution, plus the estate tax lien discharge step.

Spousal & family protections: elective share, homestead, exempt property & family allowance

Maine's UPC gives a surviving spouse (and, in some cases, minor and dependent children) protections that sit on top of — and take priority over — most creditor claims and even the terms of a will: the elective share (18-C §2-202) and three statutory allowances (§§2-402, 2-403, 2-404).

The elective share — 50% of the marital-property portion (18-C §2-202)

A surviving spouse who is disinherited or under-provided-for may claim an elective share equal to 50% of the value of the marital-property portion of the augmented estate (18-C §2-202). The "marital-property portion" is a sliding percentage of the augmented estate (18-C §2-203) that increases with the length of the marriage — starting at roughly 3% for a marriage of less than one year and rising to 100% at 15 or more years of marriage. So the practical elective share grows the longer the couple was married. A proceeding to elect must generally be filed within the time limit in 18-C §2-211 (within 9 months after death, or 6 months after probate of the will, whichever is later).

Length of marriage	Marital-property portion of augmented estate	Elective share (50% of that portion)
Less than 1 year	3%	1.5%
5 years but < 6	30%	15%
10 years but < 11	60%	30%
15 years or more	100%	50%

Representative anchors from the 18-C §2-202 sliding scale; intermediate years fall between these values. See the full schedule in the statute.

The three statutory allowances — priority over most claims (§§2-402 to 2-404)

Separate from (and in addition to) any intestate share, elective share, or will bequest, Maine gives the surviving spouse — and in some cases minor and dependent children — three allowances that have priority over all claims except administration costs and reasonable funeral expenses:

$22,500

Homestead allowance

18-C §2-402

Flat $22,500 to the surviving spouse (or, if none, divided among minor/dependent children). In addition to any other share unless the will expressly says otherwise.

$15,000

Exempt property

18-C §2-403

Up to $15,000 of tangible personal property (household furniture, automobiles, appliances, personal effects) above security interests; other assets make up any deficiency.

Reasonable

Family allowance

18-C §2-404

A reasonable allowance for maintenance during administration — generally up to one year if the estate is inadequate. Maine sets no fixed dollar cap; amount is determined by the PR or court.

Maine's family allowance is NOT a fixed dollar figure

Unlike the generic Uniform Probate Code (which suggests capped lump-sum and monthly figures), Maine's §2-404 provides a "reasonable allowance in money" for the spouse and dependents' maintenance during administration, payable as a lump sum or installments, and generally limited to one year only where the estate is inadequate to pay claims. There is no statutory dollar ceiling — the personal representative (or the court) sets a reasonable amount based on need. The homestead allowance ($22,500, §2-402) and exempt property ($15,000, §2-403), by contrast, are fixed statutory amounts.

Maine estate tax ($7.16M exemption, 8–12%) — and the automatic lien on ALL Maine real estate

Maine is one of ~12 states with a state estate tax. The 2026 exemption is $7,160,000 (inflation-indexed; it was $7,000,000 in 2025). Most Maine estates are below this threshold — but ALL Maine real estate gets an automatic estate tax lien at death that must be discharged regardless of estate size.

Maine Estate Tax & Lien Estimator

Form 706ME · $7.16M exemption (2026) · 8–12% rates · No portability · Automatic lien on all ME real estate

Gross estate value ($)

Maine real property in estate?

2026 Maine estate tax brackets (Form 706ME)

Maine taxable estate	Marginal rate	Tax on the bracket
$0 – $7,160,000	0%	$0 (below exemption)
$7,160,000 – $10,160,000	8%	8% of the amount over $7,160,000
$10,160,000 – $13,160,000	10%	$240,000 + 10% of the amount over $10,160,000
Over $13,160,000	12%	$540,000 + 12% of the amount over $13,160,000

The Maine estate tax automatic lien — what it is and how to discharge it

Maine creates an automatic lien on all Maine real property and tangible personal property at the moment of death. This lien secures any potential Maine estate tax liability. It attaches regardless of estate size — even if the estate is worth $300,000 and no Maine estate tax is owed.

To clear title on any Maine real estate involved in an estate, the personal representative must:

If estate tax IS owed: File Form 706ME with Maine Revenue Services. Maine Revenue Services issues a Certificate of Discharge of Estate Tax Lien. The PR records the Certificate with the Registry of Deeds for the county where the real estate is located.

If estate tax is NOT owed (estate below $7.16M): File Form 700-SOV (Statement of Value) with Maine Revenue Services and request the Certificate of Discharge. Maine Revenue Services issues the Certificate; record it with the Registry of Deeds. This is a separate, required administrative step — real estate title cannot pass cleanly without it.

The practical implication: for any Maine estate that includes real estate, even modestly sized ones, the estate tax lien discharge process adds time and requires coordination between the PR, the Registry of Deeds, and Maine Revenue Services. Budget an additional 4–8 weeks for this step. Maine Revenue Services estate tax page: maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me.

No portability — Maine's most important estate tax planning point

Unlike the federal estate tax (which has portability), Maine does NOT allow a surviving spouse to use the deceased spouse's unused exemption. Each spouse has a separate $7.16 million exemption. For Maine couples with combined estates that might approach $14.32 million, credit shelter trusts (also called bypass trusts or family trusts) remain important planning vehicles that can shelter both exemptions without relying on portability.

Maine also has a 1-year gift add-back: gifts made within 1 year of death are added to the Maine taxable estate. Maine has no separate Maine gift tax, and no Maine inheritance tax.

Nonresidents who own Maine real estate are subject to Maine estate tax rules

Maine's estate tax and its automatic lien apply to nonresidents who own Maine real estate or tangible personal property (a camp, a boat, a plane). If a nonresident's Maine-situs estate triggers the filing threshold, Form 706ME is required; if below the threshold, Form 700-SOV is used to obtain the Certificate of Discharge and clear title. Property held through pass-through entities (LLCs, partnerships) is generally "looked through" to the underlying Maine real property. Confirm with Maine Revenue Services: maine.gov/revenue/faq/estate-tax.

Can I avoid probate in Maine? TOD deeds, joint tenancy, and camp property planning

Maine's standard probate avoidance tools are effective — but camp property requires special attention because of the prevalence of unrecorded deeds.

Transfer-on-Death (TOD) Deed — 18-C §6-405. Maine authorizes a TOD deed (Article 6, the nonprobate-transfers provisions) allowing property owners to name beneficiaries who receive real estate at death without probate. Sign, acknowledge before a notary, and record the deed with the county Registry of Deeds before death. It is fully revocable during the owner's lifetime (§6-412) and takes effect only at death (§6-413); an optional statutory template appears at §6-417. At death, the beneficiary records a certified death certificate with the Registry of Deeds to complete the transfer. TOD deeds still require the estate tax lien discharge process (Form 700-SOV or Form 706ME) to fully clear title.

Joint Tenancy With Right of Survivorship. Available for Maine real estate. Property passes to the surviving co-owner automatically. Record a death certificate and affidavit of survivorship with the county Registry of Deeds. Estate tax lien discharge (Form 700-SOV) is still required.

Revocable Living Trust. A properly funded revocable trust avoids probate for all trust assets, provides privacy, and is especially valuable for Maine families with multi-property estates (multiple camps, forest parcels, coastal properties in different counties). Unlike a will, a trust doesn't go through the county probate court — trust administration is private. Estate tax planning (credit shelter provisions) can also be built into the trust. Find a Maine estate planning attorney through mainebar.org.

Camp property — Maine's signature estate planning challenge

"Camp" is the Maine word for a cabin, cottage, or seasonal home on a lake, river, or in the woods. These are often the most emotionally significant pieces of family real estate in Maine — passed down through generations with strong family attachment. Camp properties present two specific challenges:

(1) Unrecorded deeds: Many Maine camp properties have ownership histories involving deeds that were signed and physically delivered but never recorded with the county Registry of Deeds. In Maine, recording is generally required for a deed to be effective against third parties. An unrecorded deed may leave title unclear — especially when multiple generations have "inherited" the camp informally. The solution before any estate planning: do a title search at the county Registry of Deeds. An attorney or title company can confirm whether the decedent held clear, recorded title. If title is clouded, a quiet title action may be required — typically $5,000–$20,000+ and 12–36 months.

(2) Fractional ownership: Camps that pass through multiple generations without formal transfer often end up owned in tenancy in common by many heirs. When co-owners can't agree on use, sale, or maintenance, a partition action may be required. Maine adopted the Uniform Partition of Heirs Property Act (14 M.R.S. ch. 719), which gives heirs preferential rights to buy out other heirs before any forced partition sale.

Best practice: record a TOD deed (§6-405) naming the intended camp heir, or transfer the camp into a revocable trust, during the owner's lifetime. Do a title search first to confirm clear title.

TOD deeds and the Maine estate tax lien: both processes are required

Recording a TOD deed (§6-405) removes real estate from probate — but it does NOT automatically discharge the Maine estate tax lien. Even when property transfers via TOD deed, the beneficiary needs a Certificate of Discharge of Estate Tax Lien (from Maine Revenue Services via Form 700-SOV or Form 706ME) to clear title fully. The lien follows the property, not the estate. Work with a Maine real estate attorney to ensure the lien discharge step is completed after any TOD deed transfer. Maine Revenue Services: maine.gov/revenue/faq/estate-tax.

Camp on Rangeley Lake — Franklin County

Margaret owns a camp on Rangeley Lake worth $280,000, a home in Farmington worth $220,000 (jointly titled with her husband Raymond as joint tenants with right of survivorship), and a checking account ($35,000, POD to her daughter). When Margaret dies: (1) the home passes to Raymond automatically as surviving joint tenant — record death cert + survivorship affidavit at the Franklin County Registry of Deeds. Raymond still needs a Form 700-SOV filed with Maine Revenue Services and the Certificate of Discharge recorded to clear the Maine estate tax lien from the home. (2) The checking account transfers directly to the daughter via POD. (3) The camp is in Margaret's name alone — it goes through Franklin County informal probate. The register reviews the application, issues Letters, the PR publishes Notice to Creditors, and eventually records a Deed of Distribution. Timeline: 12–15 months. A title search before filing reveals an unrecorded 1998 deed from Margaret's late father — requiring a quiet title action before the estate can close cleanly. Budget extra.

How long will Maine probate take?

Maine has a 4-month creditor publication period (18-C §3-801) AND a 9-month non-claim bar from date of death (18-C §3-803). Creditors are barred after the earlier of the two. Informal probate typically takes 9–18 months, with the estate tax lien discharge adding time for estates with real property.

30 days small estate affidavit wait

4 months creditor period from first publication

9 months non-claim bar from date of death

60 days for creditors given direct notice

9 months Maine estate tax return (Form 706ME) due

Maine Creditor Deadline Calculator

18-C §§3-801 & 3-803 · 4 months from publication + 9-month non-claim bar from death

Date of death

First creditor publication date

Day 1+

Death occurs · File for informal probate · Register issues Letters

File an Application for Informal Probate or a Petition for Formal Probate with the county probate court where the decedent was domiciled. For informal probate, the Register of Probate reviews the application and issues Letters Testamentary (with will) or Letters of Administration (without will) — no judge required for routine cases (18-C §3-301, §3-307). Forms vary slightly by county. Order certified death certificates from Maine Vital Records.

Week 1–2

Publish Notice to Creditors · 4-month period starts · Send direct notice

Publish Notice to Creditors once a week for two successive weeks in a newspaper of general circulation in the county (18-C §3-801(1)). The 4-month creditor claim period begins with the first publication. Send direct written notice to known creditors; those creditors have the later of the published period or 60 days after mailing (§3-801(2)). Notify MaineCare/DHHS if the decedent received benefits. Remember the 9-month non-claim bar from date of death (§3-803) — creditors are barred after the earlier of the two. File Form 700-SOV (or 706ME) with Maine Revenue Services to begin the estate tax lien discharge for any Maine real estate.

4-month period + 9-month bar

Within 3 months

File inventory with the probate court

Prepare a verified inventory of probate assets within 3 months of appointment (18-C §3-706), with appraised values for real estate and personal property. For camp properties, obtain a formal appraisal from a licensed Maine appraiser. Resolve any title questions (unrecorded deeds, disputed ownership) before proceeding to avoid delays at closing. If the estate may approach the $7.16M Maine estate tax threshold, begin the appraisal process early — Form 706ME requires documented values.

3-month inventory deadline

Month 5–9

Pay creditors · File Maine estate tax (if applicable) · Income tax returns

After the creditor period, pay valid claims in statutory priority order (18-C §3-805). If the estate exceeds $7.16M, file Form 706ME with Maine Revenue Services within 9 months of death (a 6-month extension is available for filing but NOT for payment). File the decedent's final Maine income tax return (Form 1040ME) at maine.gov/revenue, plus federal Form 1040. No Maine inheritance tax.

9 months: estate tax due

Month 9–18

Distribute assets · Record estate tax lien discharge · File Closing Statement

After the creditor period fully closes, distribute assets per the will or Maine intestacy (18-C §2-102 et seq.). For real estate: record the Deed of Distribution AND the Certificate of Discharge of Estate Tax Lien at the county Registry of Deeds — the Registry will not clear title without the Certificate. File the Closing Statement (informal, 18-C §3-1003) or petition for final settlement (formal). An informal estate closes when unsupervised administration terminates one year after the Closing Statement is filed absent proceedings. Registry directories: maine.gov/sos/cec/land.

Estate tax lien discharge required

How much will Maine probate cost?

Maine's base filing fees are among the lowest in New England. Most Maine estates owe no Maine estate tax (the $7.16M threshold covers all but the largest). The main variables are attorney fees and whether quiet title issues arise with camp or rural property.

Cost item	Typical amount	Notes
Probate court filing fee	Modest base fee; sliding scale for larger estates ^*	Set by county schedule under 18-C §1-602; among the lowest in New England. Confirm the current fee with your county probate court.
Surety bond (intestate estates)	~0.5%–1% of estate value annually ^*	Generally required unless waived by will; a recurring cost until formal discharge.
Attorney fees — informal probate	$3,000–$5,000	Straightforward uncontested estates; "reasonable" standard (no percentage schedule).
Attorney fees — complex/disputed	$5,000–$12,000+	Estate tax issues, camp title problems, contested matters, multi-county property.
Quiet title action (camp)	$5,000–$20,000+	Required when unrecorded deeds cloud camp title; adds 12–36 months; check title before probate.
Maine estate tax (if applicable)	8%–12% above $7.16M	Form 706ME; due 9 months after death; no portability; CPA + attorney needed.
Estate tax lien discharge	$200–$800 ^*	Form 700-SOV preparation + recording fee; required for ALL Maine real estate in an estate regardless of size.
Newspaper publication	$100–$300 ^*	Two successive weekly publications in a county newspaper (18-C §3-801).
Real estate appraisal	$400–$1,000 ^*	Licensed Maine appraiser; waterfront and camp properties may carry a premium.
Maine inheritance tax	$0	Maine has no inheritance tax.

^* Practical market/administrative estimates (not fixed by statute). Statutory figures cited elsewhere on this page (estate tax exemption/rates, small estate threshold, allowances, deadlines) are drawn directly from 18-C M.R.S. and Maine Revenue Services.

What paperwork is needed for Maine probate?

Maine's probate forms are largely county-specific — contact the county probate court for the correct forms. Filings for all 16 counties are searchable at maineprobate.net.

Document	Purpose	Source
Small Estate Affidavit (18-C §3-1201)	Collect personal property ≤ ~$51,100 without court; 30-day wait; presented directly to institutions	County probate court; Pine Tree Legal
Application for Informal Probate	Opens informal estate; register reviews without hearing; issues Letters (18-C §3-301)	County probate court
Petition for Formal Probate	Opens formal estate; judge hearing required (18-C §3-401)	County probate court
Notice to Creditors	Published once a week for 2 successive weeks; starts 4-month period; direct notice to known creditors (18-C §3-801)	County probate court; local newspaper
Inventory and Appraisal	Filed within 3 months of appointment (18-C §3-706)	County probate court
Form 706ME (Maine Estate Tax Return)	Filed with Maine Revenue Services if the Maine taxable estate exceeds $7.16M (2026); due 9 months after death	maine.gov/revenue
Form 700-SOV (Statement of Value)	Filed with Maine Revenue Services when no Form 706ME is required but Maine real estate is in the estate; needed to obtain the Certificate of Discharge	maine.gov/revenue/faq/estate-tax
Certificate of Discharge of Estate Tax Lien	Issued by Maine Revenue Services; recorded at county Registry of Deeds; required to clear title on any Maine real estate	Maine Revenue Services; record at county Registry of Deeds
TOD Deed (18-C §6-405)	Recorded with county Registry of Deeds before death; transfers real estate at death without probate; lien discharge still needed	County Registry of Deeds; optional template at §6-417
Closing Statement (18-C §3-1003)	Filed after distribution; unsupervised administration terminates 1 year later absent proceedings	County probate court

ME Courts: maine.gov · ME Statutes: 18-C M.R.S. · ME Probate search: maineprobate.net · ME Bar: mainebar.org · Legal aid: pinetreelegalassistance.org · ME Revenue: maine.gov/revenue · Registry of Deeds: maine.gov/sos/cec/land

What happens to the Maine home, waterfront property, or camp?

Real estate — including camps and waterfront — is the dominant asset in most Maine estates. Every Maine real estate transfer during probate requires the estate tax lien discharge step. Check camp title before anything else.

How titled	What happens at death	Probate?	Lien discharge?
TOD deed (18-C §6-405)	Beneficiary records death cert at Registry of Deeds	None	Yes — still needed (Form 700-SOV)
Joint Tenancy WROS	Surviving co-owner records death cert + survivorship affidavit	None	Yes — still needed (Form 700-SOV)
In revocable living trust	Successor trustee distributes per trust	None	May still be needed — consult MRS
Solely in decedent's name	County probate court required; Deed of Distribution recorded at Registry of Deeds	Yes	Yes — required to clear title

Nonresident owners of Maine property — second homes and camps

Maine has significant nonresident property ownership: vacation homes, lake camps, coastal cottages, and island property. If a nonresident decedent owned Maine real estate in their name alone, their estate needs: (1) primary probate in their home state; and (2) ancillary probate in the Maine county where the property is located. Maine ancillary probate follows 18-C and is handled by the county probate court. The estate tax lien discharge process (Form 700-SOV or Form 706ME) applies to nonresidents who own Maine property just as for residents.

The simplest solutions for nonresident owners: record a Maine TOD deed (§6-405) naming beneficiaries at the county Registry of Deeds, or hold the Maine property in a revocable trust. Both avoid Maine ancillary probate. Even with these tools, the estate tax lien discharge (Form 700-SOV) step should still be completed to ensure clear title.

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What if there's no will — or a handwritten will? Maine intestate succession & holographic wills

Maine recognizes holographic wills and follows the UPC tiered spousal share for intestate succession (18-C §2-102). Intestate estates are typically more expensive than testate ones in Maine because of the surety bond requirement.

Family situation	Spouse receives	Balance to
Spouse only (no descendants, no parents)	100%	—
Spouse + all joint descendants (spouse has no other descendants)	100%	—
Spouse + surviving parent(s), no descendants	First $300,000 + 3/4 of the balance	Surviving parent(s)
Spouse + joint descendants, BUT spouse has other descendants	First $100,000 + 1/2 of the balance	Decedent's descendants by representation
Spouse + descendant(s) who are NOT the spouse's	One-half (no dollar floor)	Decedent's descendants by representation
No spouse; descendants survive	—	Children equally; grandchildren by representation (18-C §2-103)

Source: 18-C M.R.S. §2-102 (Share of spouse). A 120-hour survival requirement applies (18-C §2-104): an heir must survive the decedent by at least 120 hours to take by intestacy.

Holographic wills ARE valid in Maine

Under 18-C §2-502(b), Maine recognizes holographic wills: a will is valid without witnesses if the signature AND the material portions of the document are in the testator's own handwriting. A completely handwritten, signed note that clearly expresses how the testator wants property distributed can be a valid Maine will. The entire document need not be in the testator's hand — but the signature and the "material portions" (the dispositive provisions) must be.

Holographic wills should be used only when a witnessed will cannot be executed — they are more susceptible to challenges about authenticity, completeness, and testamentary intent. The county probate court may require evidence of the testator's handwriting (affidavits from people familiar with it). A properly witnessed, self-proved will (18-C §2-504) is faster and safer to probate. Find a Maine estate planning attorney at mainebar.org.

The cost of dying intestate in Maine

Maine intestate estates typically cost more to administer than equivalent testate estates. The reasons: (1) a surety bond is generally required for intestate personal representatives unless waived by will; (2) the probate court often has more oversight involvement; (3) attorneys must research and confirm the intestate heir tree; and (4) disputes about who the legal heirs are are more common. A properly executed Maine will that waives the bond requirement eliminates bond costs — a meaningful saving on estates of any significant value.

Divorce auto-revokes ex-spouse provisions

Maine follows the UPC divorce revocation rule (18-C §2-804): a final divorce or annulment automatically revokes all will provisions for the ex-spouse, including appointment as PR, trustee, or other fiduciary. After any divorce, update estate planning documents immediately.

Which Maine county probate court handles my case?

Maine has 16 counties, each with its own elected Judge and Register of Probate. File in the county where the decedent was domiciled. For real estate in another county, the Deed of Distribution is recorded at that county's Registry of Deeds (and the estate tax lien discharged there too). Search all 16 counties at maineprobate.net.

ME Probate search: maineprobate.net · ME Bar: mainebar.org · Legal aid: pinetreelegalassistance.org · Registries of Deeds: maine.gov/sos/cec/land

Common questions about Maine probate

My family has been going to our camp on Sebago Lake for 40 years. The deed is in my father's name but he got it from his father without ever recording a new deed. What do we do?

This is one of the most common Maine estate situations. An unrecorded deed — even if validly signed and delivered — may not establish clear title against third parties. Here's how to proceed: (1) Search the title at the Cumberland County Registry of Deeds (Sebago Lake spans Cumberland County). Check what the public record shows as the current owner. (2) If the record still shows your grandfather, your father may not have marketable title — even with physical possession of the deed and decades of use. (3) A Maine real estate attorney should evaluate whether a quiet title action is needed to establish clear title before estate planning or probate. (4) If your father does have clear recorded title, proceed with normal probate. If not, the quiet title action is the first step, adding $5,000–$20,000+ and 12–36 months. Find a Maine real estate attorney at mainebar.org; Pine Tree Legal Assistance offers free help for income-eligible clients at pinetreelegalassistance.org.

My mother's estate is worth $500,000 — well below the $7.16M Maine estate tax threshold. Do I still have to worry about the Maine estate tax lien?

Yes — the Maine estate tax lien attaches to all Maine real property at death, regardless of estate size. Even though your mother's $500,000 estate owes zero Maine estate tax, the automatic lien still exists on her Maine real estate. To clear title, the PR must: (1) complete Form 700-SOV (Statement of Value — for estates not required to file Form 706ME); (2) submit it to Maine Revenue Services with a request for a Certificate of Discharge of Estate Tax Lien; and (3) once Maine Revenue Services signs and returns the Certificate, record it with the Registry of Deeds for the county where the real estate is located. Without the recorded Certificate, the title remains encumbered by the lien — a problem when heirs later try to sell or mortgage. Budget an additional 4–8 weeks and a small administrative cost for this step. Maine Revenue Services estate tax FAQ: maine.gov/revenue/faq/estate-tax.

My grandfather left a handwritten note saying "I leave everything to my daughter Jane." Is this a valid Maine will?

It may be. Maine recognizes holographic wills under 18-C §2-502(b) — a will is valid without witnesses if the signature and the material provisions (the actual bequests) are in the testator's own handwriting. A handwritten note like "I leave everything to my daughter Jane" — if entirely in your grandfather's handwriting and signed by him — may qualify. Next steps: (1) bring the original document to the county probate court and do not alter it; (2) the register or judge evaluates whether it meets the holographic requirements; (3) evidence of handwriting may be required (affidavits from people familiar with his writing); (4) if accepted, it is probated like any other will; if rejected, the estate is treated as intestate. Have a Maine probate attorney evaluate the document before filing — mainebar.org.

My spouse's will left me nothing. What can I claim in Maine?

Maine protects a surviving spouse from disinheritance. You can claim an elective share under 18-C §2-202 equal to 50% of the value of the marital-property portion of the augmented estate. The marital-property portion is a sliding percentage that rises with the length of the marriage — roughly 3% for a marriage under a year up to 100% at 15+ years — so the longer the marriage, the larger the share. Separately, you are entitled to the $22,500 homestead allowance (§2-402), up to $15,000 of exempt tangible personal property (§2-403), and a reasonable family allowance for maintenance during administration (§2-404, no fixed dollar cap). These allowances have priority over most creditor claims and are in addition to any elective or intestate share. You must generally file to elect within 9 months after death or 6 months after the will is admitted, whichever is later (§2-211). Consult a Maine estate attorney at mainebar.org.

I live in Massachusetts and inherited my parents' Maine camp. Do I need to go to Maine for probate?

Not necessarily in person, but Maine probate must be opened at the county probate court where the camp is located. You can often handle the paperwork by mail or through a Maine attorney without traveling — especially for informal probate. The practical path: (1) if your parent was a Maine resident who died with the camp in their name, primary probate is in their Maine county; if your parent lived in Massachusetts and the camp was their only Maine property, you need ancillary probate in the Maine county where the camp is; (2) hire a Maine probate attorney in the relevant county to handle the filings and appear on your behalf — mainebar.org; (3) for future planning, a Maine TOD deed (§6-405) names you as beneficiary and eliminates any Maine probate at your parent's death. The lien discharge (Form 700-SOV) is still needed after death, but that does not require appearing in Maine. Legal aid: pinetreelegalassistance.org.

Why does Maine elect its probate judges? How does that affect my case?

Maine's tradition of electing the Judge of Probate and Register of Probate reflects the state's deep commitment to local governance. Both positions are elected to 4-year terms by county voters. In practice: (1) each county's probate court has a distinct local character and may prefer different forms, procedures, and communication; (2) the register (who handles informal probate) often has deep local roots and knowledge of local families and property — an advantage for straightforward estates; (3) the judge (formal proceedings and contested matters) is elected in that county and typically maintains a local law practice; (4) for your case, always contact the specific county's probate court to confirm current forms, fees, and local requirements before filing. Search filings across all 16 counties at maineprobate.net.

Dealing with inherited Maine property?

Whether it's a Portland home, a coastal waterfront property, a Sebago Lake camp, timberland in Aroostook County, or rural property anywhere in the Pine Tree State — we understand Maine probate and can make a cash offer on inherited real estate. No repairs, no commissions; probate situations and camp title issues welcome.

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