Probate in Massachusetts: A Complete Guide

Massachusetts adopted the Massachusetts Uniform Probate Code (MUPC) in 2012, modernizing what used to be one of the slowest probate systems in the country. Today, Massachusetts offers three paths — Voluntary Administration for tiny estates, Informal Probate for most cases, and Formal Probate for contested matters — handled through the Probate and Family Court. This guide walks through every step.

Does Massachusetts Always Require Probate?

No. Assets that pass outside of probate include those held in a revocable living trust, 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 property held by spouses as tenants by the entirety. Massachusetts does not recognize transfer-on-death deeds for real estate, so a revocable living trust is often the most reliable way to keep Massachusetts real estate out of probate.

The Three Types of Massachusetts Probate

• Voluntary Administration: Available under M.G.L. c. 190B, § 3-1201 for estates with $25,000 or less in personal property, excluding one motor vehicle, and no real estate owned solely by the decedent. The voluntary personal representative collects assets and can distribute them 30 days after filing, with no formal court appointment.
• Informal Probate: The default path for most estates. A Magistrate (an administrative official, not a judge) reviews the petition and issues Letters Testamentary or Letters of Authority — usually within a few weeks. No court hearing is required.
• Formal Probate: Required when the will is contested, the original will can't be found, notice issues arise, or other complications need a judge's involvement. Involves a noticed hearing before a Probate and Family Court judge.

How to Open Informal Probate in Massachusetts

1. Wait at least 7 days after the date of death — under M.G.L. c. 190B, § 3-307, the Magistrate cannot appoint a personal representative until at least 7 days have elapsed since death (30 days if the decedent was a non-resident).
2. Give at least 7 days' written notice of your intent to petition to all heirs and devisees and anyone with an equal or prior right to appointment, as required by M.G.L. c. 190B, § 3-306 — a separate requirement from the 7-day post-death wait, and one frequently missed by first-time petitioners.
3. File a Petition for Informal Probate of Will and Appointment of Personal Representative in the Probate and Family Court of the county where the deceased was domiciled, along with the original will and a certified death certificate.
4. The Magistrate reviews — usually within a few weeks — and issues Letters Testamentary (with a will) or Letters of Authority (without one).
5. Publish notice once in a newspaper of general circulation in the county, within 30 days of appointment.

Personal Representative Compensation in Massachusetts

Massachusetts does not set a statutory commission schedule. Personal representatives are entitled to "reasonable compensation," evaluated based on:

• Estate size (in practice, often 1–4% of value)
• Complexity of administration (real estate, a business, disputes, Massachusetts estate tax filings)
• Time and skill required
• Quality of work performed

Many family personal representatives waive compensation. If you take it, the fee is taxable income to you.

The Massachusetts Estate Tax

Massachusetts has one of the lowest state estate tax exemptions in the country. Under M.G.L. c. 65C, for deaths on or after January 1, 2023, estates with a gross value above $2 million must file, with rates graduated from 0.8% up to 16%.

Before 2023, Massachusetts had a notorious "cliff": crossing the $1 million threshold by even a dollar subjected the entire estate to tax, not just the amount above the line. The 2023 reform (Chapter 50 of the Acts of 2023) doubled the threshold to $2 million and added a $99,600 credit against the calculated tax, which effectively eliminates the cliff — an estate that's just over $2 million now owes only a small amount of tax on the excess, not a sudden five- or six-figure bill. The Massachusetts Form M-706 Estate Tax Return is due 9 months after death for any estate above the threshold, and the personal representative is personally liable for paying the tax before distributing assets.

Creditor Claims in Massachusetts

Under M.G.L. c. 190B, § 3-803, a creditor generally must bring an action against the estate within 1 year of the date of death — a personal representative isn't required to answer a claim brought after that window, with narrow exceptions. Personal representatives generally should not make final distributions before the one-year period passes.

Massachusetts Intestacy: What If There's No Will?

Under M.G.L. c. 190B, § 2-102:

• If there's no surviving descendant or parent, or if all the decedent's surviving descendants are also descendants of the surviving spouse (and the spouse has no other descendants), the spouse inherits the entire estate.
• If there's no surviving descendant but a parent survives, the spouse takes the first $200,000 plus 3/4 of the balance; the parents share the rest.
• If all the decedent's descendants are also the spouse's, but the spouse has other descendants who aren't the decedent's, the spouse takes the first $100,000 plus 1/2 of the balance.
• If the decedent has descendants who aren't also descendants of the surviving spouse, the spouse takes the first $100,000 plus 1/2 of the balance; the descendants share the rest.

Pet Trusts in Massachusetts

Massachusetts has a statutory pet trust provision under MUPC Article VII. Pet owners can fund a trust for the care of their pets, and the courts will enforce the trust until the pet's death — an increasingly common estate planning tool.