Probate in Maine: A Complete Guide

Maine adopted the Maine Uniform Probate Code in 2019 and offers one of the more streamlined informal probate processes in the country. The big planning issue is Maine's own state estate tax — Maine is one of about a dozen states that still has one, with a threshold well below the federal exemption. This guide walks through every option.

Does Maine Always Require Probate?

No. Assets that pass outside of probate include those held in a revocable living trust, real estate transferred by a Transfer-on-Death Deed (Maine adopted these in 2019), accounts with payable-on-death or transfer-on-death designations, life insurance and retirement accounts with named beneficiaries, joint tenancy property with right of survivorship, and tenancy by the entirety for spouses.

Small Estate Affidavit (Inflation-Indexed)

For smaller estates, Maine allows a Small Estate Affidavit under 18-C M.R.S. § 3-1201, usable 30 days after death and presented directly to institutions holding the assets — no court filing required. The threshold was a flat $40,000 for years, but the Legislature indexed it to inflation starting in 2023, so it now rises annually. For 2026, the threshold is $52,500 (up from $40,000 originally, and roughly $51,100 in 2025) — worth double-checking each year, since it's no longer a fixed number.

Informal vs. Formal Probate in Maine

• Informal probate: Maine's preferred path. Handled administratively by the Probate Registrar rather than a judge, with Letters issued promptly and no hearing required.
• Formal probate: Required when there's a will contest, the will is unclear, or other complications need a judge's involvement.

How to Open Informal Probate in Maine

1. File an Application for Informal Probate of Will and Informal Appointment of Personal Representative in the Probate Court of the county where the deceased was domiciled.
2. The Registrar reviews the application — usually within a few weeks, without a hearing.
3. If approved, the court issues Letters Testamentary or Letters of Administration.

Maine's Estate Tax — A Critical Planning Issue

Maine imposes its own state estate tax, entirely separate from the federal estate tax, and — unusually — indexes its exemption for inflation every year:

Rates are graduated from 8% just above the exemption to 12% on the largest estates. The Maine Estate Tax Return (Form 706ME) is due 9 months after death for estates above the threshold, with an automatic extension to file (not to pay) equal to any federal extension or 6 months, whichever is longer.

Maine's threshold is significantly lower than the federal exemption ($15 million per person in 2026), so it's entirely possible for an estate to owe Maine estate tax while owing nothing federally.

Maine Personal Representative Compensation

Maine allows "reasonable compensation" for the personal representative under 18-C M.R.S. § 3-719 — there's no statutory percentage. Compensation typically runs 1–4% of estate value depending on complexity.

Creditor Claims in Maine

If the personal representative publishes a Notice to Creditors, creditors generally have 4 months from the date of first publication to present claims, under 18-C M.R.S. § 3-803. Without published notice, creditors generally have up to 9 months from the date of death.

Maine Intestacy: What If There's No Will?

Under Maine's Uniform Probate Code intestacy rules: if the deceased has a surviving spouse and all descendants are also descendants of that spouse, the spouse takes the first $300,000 plus 3/4 of the remaining balance. If the deceased has descendants from outside the marriage, the spouse's share drops to the first $150,000 plus 1/2 of the balance, with the rest passing to the descendants.

Spousal and Family Allowances

Maine provides several allowances paid before most creditors: an exempt property allowance, a homestead allowance, and a family allowance for the surviving spouse and minor children during administration.