Overview
Maine adopted the Uniform Probate Code (UPC) under Maine Revised Statutes Title 18-C, making its probate system structured and efficient. Each of Maine's 16 counties has its own probate court, presided over by a judge of probate who is elected by county voters.
Maine offers three main probate tracks:
- Small Estate Affidavit — for estates with total value of $51,100 or less (2025 threshold; adjusted annually for inflation) after subtracting liens and encumbrances, no court filing required
- Informal Probate — the most common track for uncontested estates, handled with minimal court involvement through the register of probate
- Formal Probate — court-supervised proceedings, available in unsupervised or supervised versions, required when disputes arise, the will is contested, or complexities demand judicial oversight
An important consideration for larger estates is that Maine imposes a state estate tax on estates exceeding approximately $7 million (2025 threshold), with rates ranging from 8% to 12%. This adds a compliance layer for high-value estates.
Maine does not have an inheritance tax and is not a community property state — it follows common law principles for property ownership.
When Probate is Required
Probate is required in Maine when a decedent owned assets in their sole name that do not transfer automatically at death. Common examples include:
- Real property titled solely in the decedent's name or as tenants in common
- Bank accounts and investments without payable-on-death (POD) or transfer-on-death (TOD) designations
- Vehicles and titled personal property in the decedent's sole name
- Business interests held individually
- Personal property exceeding the small estate threshold
Probate is generally not required for:
- Joint tenancy property with right of survivorship — passes automatically to the surviving joint tenant(s)
- Tenancy by the entirety — property held by married couples passes to the survivor
- Beneficiary-designated assets — life insurance, retirement accounts, POD/TOD accounts
- Property held in a revocable living trust
- Small estates valued at $51,100 or less after liens and encumbrances — these can be handled with a small estate affidavit
Maine's UPC framework, combined with the small estate affidavit option, allows many smaller estates to avoid full probate proceedings. However, real property in the decedent's sole name generally requires either probate or a trust to transfer title.
Small Estate Options
Maine provides a small estate affidavit process (Title 18-C, Section 3-1201) that allows successors to collect personal property without opening a probate case.
Eligibility requirements:
- The total value of the entire estate, wherever located, less liens and encumbrances, must not exceed $51,100 (2025 threshold; adjusted annually for inflation under Title 18-C)
- At least 30 days must have passed since the decedent's death
- No application or petition for appointment of a personal representative is pending or has been granted in any jurisdiction
- The claiming successor is entitled to payment or delivery of the property
How the process works:
- The claiming successor prepares a Small Estate Affidavit (Form AF-102) stating their entitlement to the property
- The affidavit includes a description of the property claimed, the value of the entire estate, and a statement that the estate meets the eligibility requirements
- The affidavit is signed under oath and does not need to be filed with the probate court
- The completed affidavit, along with a certified copy of the death certificate, is presented directly to banks, financial institutions, employers, or others holding the decedent's property
- The institution must release the property to the affiant upon receiving the valid affidavit
Important limitations:
- This process does not transfer real property — a probate case or trust is needed for real estate
- The affiant becomes personally liable for any claims or debts of the estate up to the value of property received
- The threshold is adjusted annually for inflation, so verify the current amount for the year of death
- If there are multiple heirs, each can file a separate affidavit for their share
- This process is sometimes called a "voluntary payment" procedure in Maine
Step-by-Step Process
1. Determine the appropriate probate track
Assess the estate's assets, value, and circumstances to determine whether you can use a small estate affidavit, informal probate, or formal probate. Most uncontested Maine estates use informal probate.
2. File the application or petition
For informal probate with a will, file Form DE-201(I) (Application for Informal Probate of Will or Appointment of Personal Representative) with the probate court in the county where the decedent was domiciled. For informal intestate proceedings, file Form DE-101(I). Filing fees are based on estate value — see the costs section below.
For formal probate, file a petition with the probate court. Additional filing fees apply.
3. Appointment of personal representative
In informal probate, the register of probate reviews the application and issues a Statement of Informal Probate and Letters appointing the personal representative. No court hearing is required.
In formal probate, the judge of probate schedules a hearing and issues the appointment order.
4. Accept appointment
File Form DE-104 (Acceptance of Appointment) to formally accept the role and its fiduciary duties. A surety bond may be required depending on the circumstances.
5. Publish notice to creditors
Publish a Notice to Creditors in a newspaper of general circulation in the county where the estate is being administered. Creditors have a maximum of 9 months from the date of death to present claims (this is the outer limit under Maine law). Published creditor claims must be presented within the time specified in the notice.
6. Notify known creditors
Mail or deliver written notice to all known creditors within 4 months of appointment. Known creditors have 4 months from the date of notice to present claims.
7. Collect and inventory assets
Gather all estate assets and prepare a comprehensive inventory. File the inventory with the probate court within 3 months of appointment.
8. Pay debts, claims, and taxes
Review and pay valid creditor claims in priority order. File the decedent's final federal and Maine state income tax returns. If the estate exceeds the $7 million threshold (2025), file a Maine Estate Tax Return (Form 706ME) and the federal estate tax return.
9. File the Closing Statement or Petition for Final Settlement
For informal probate, file a Closing Statement after all debts are paid and assets distributed. Mail copies to all interested persons. For formal probate, file a Petition for Settlement and attend a court hearing.
10. Distribute assets to beneficiaries
Distribute remaining assets according to the will or Maine's intestacy laws. Obtain receipts from beneficiaries. The estate should remain open long enough for the creditor claim period to run before closing.
Timeline & Costs
Typical timeline:
- Small estate affidavit: A few weeks to 2 months (available 30 days after death)
- Informal probate: 9 to 18 months (must remain open long enough for the creditor period to run)
- Formal unsupervised probate: 12 to 18 months
- Formal supervised probate: 18 to 24+ months
Maine's creditor claim period of 9 months from the date of death is the primary factor determining the minimum timeline. The estate typically cannot be closed until this period has expired.
Court filing fees (based on estate value):
- Estate valued at $10,000 or less: $20
- Estate valued at $10,001 to $50,000: $40 to $75 (varies by bracket)
- Estate valued at $50,001 to $200,000: $100 to $200
- Estate valued at $200,001 to $500,000: $300 to $450
- Estate valued at $500,001 to $1,000,000: $600 to $750
- Estate valued at $1,000,001 to $2,000,000: $950
- Estate valued over $2,000,000: $950 plus $100 per additional $500,000
- Filing a will without probate: $20
- Subsequent informal appointments: $50
- Other formal proceedings: $50
- Certificates of appointment: $10 each
- Note: Fees are being updated per LD 505 for 2025–2026 and may be adjusted for inflation
Personal representative compensation:
Maine allows reasonable compensation for the personal representative. There is no statutory percentage; compensation typically ranges from 1% to 5% of the estate value depending on complexity.
Attorney fees:
Maine probate attorneys typically charge between $3,000 and $5,000 for straightforward informal probate, and $5,000 to $12,000+ for formal, contested, or estate-tax-involved proceedings. Hourly rates range from $200 to $350 per hour.
Additional costs:
- Newspaper publication of creditor notice: $50 to $200
- Certified copies: $10 per certificate, $1 per page for copies
- Appraisal fees: varies by asset type
- Surety bond premiums: varies based on estate value
- Maine estate tax: 8% to 12% on estates exceeding $7 million
- Recording fees for real property transfers: varies by county
Required Forms
Maine probate forms use the "DE" prefix (Decedent's Estates) and are available from the Maine Probate Court website (maineprobate.net). Key forms include:
Starting the case:
- DE-101(I) — Application for Informal Appointment of Personal Representative (intestate)
- DE-201(I) — Application for Informal Probate of Will or Appointment of Personal Representative
- DE-104 — Acceptance of Appointment as Personal Representative
- DE-202(I) — Informal Probate or Informal Appointment: Findings and Acts of the Register
Letters of authority:
- Letters Testamentary — authority to act for the estate (testate)
- Letters of Administration — authority to act for the estate (intestate)
Creditor notices:
- Notice to Creditors — published in a newspaper
- Notice to Interested Persons — mailed to heirs, beneficiaries, and creditors
Inventory and accounting:
- Inventory — detailed listing of all estate assets and values, due within 3 months
- Accounting — financial report of all estate transactions
Small estate:
- AF-102 — Small Estate Affidavit for Collection of Personal Property
Tax forms:
- Form 706ME — Maine Estate Tax Return (required for estates exceeding $7 million)
Closing:
- Closing Statement — filed to close an informal probate case
- Petition for Settlement — used to close formal probate with court approval
- Receipt and Release — signed by beneficiaries confirming receipt of distributions
Executor Duties
In Maine, the estate administrator is called the personal representative — whether named in a will or appointed by the court. Their fiduciary duties include:
Immediate responsibilities:
- File the will with the probate court in the county of the decedent's domicile
- Apply for appointment as personal representative (or petition in formal proceedings)
- File Form DE-104 (Acceptance of Appointment) to formally accept the role
- Obtain Letters Testamentary or Letters of Administration — the official authority to act for the estate
- Secure and protect all estate assets from loss, damage, or waste
Administrative duties:
- Open an estate bank account for all financial transactions
- Notify the Social Security Administration, employers, pension plans, and insurance companies of the death
- Publish the Notice to Creditors in a local newspaper
- Mail written notice to all known creditors within 4 months of appointment
- File an inventory of estate assets with the probate court within 3 months of appointment
- Manage the decedent's ongoing obligations (mortgage, utilities, insurance)
- Maintain detailed records of all income received and disbursements made
Financial obligations:
- Collect and inventory all estate assets
- Obtain appraisals for real property, business interests, and other assets requiring valuation
- File the decedent's final federal and Maine state income tax returns
- Determine whether the estate exceeds the $7 million Maine estate tax threshold (2025)
- If applicable, file the Maine Estate Tax Return (Form 706ME) within 9 months of death
- File a federal estate tax return if the estate exceeds the federal exemption threshold
- Review and pay valid creditor claims in statutory priority order
- Pay estate administration expenses (court fees, attorney fees, publication costs)
Distribution and closing:
- Distribute assets to beneficiaries according to the will or Maine intestacy laws
- Obtain signed receipts from each beneficiary for property distributed
- File the Closing Statement (informal) or Petition for Settlement (formal)
- Account for all assets received, disbursements made, and property distributed
- The personal representative remains liable until the estate is formally closed
Unique State Rules
Uniform Probate Code state
Maine adopted the Uniform Probate Code (UPC) under Title 18-C of the Maine Revised Statutes. This provides a structured, standardized probate framework with options for informal, unsupervised formal, and supervised formal proceedings. Most probate cases in Maine proceed informally through the register of probate, without requiring court hearings.
State estate tax
Maine imposes a state estate tax on estates exceeding approximately $7 million (2025 threshold, up from $6.8 million in 2024). Tax rates range from 8% to 12%. The Maine estate tax is filed using Form 706ME and is due within 9 months of death. This threshold is significantly higher than some other estate-tax states, exempting most Maine estates from the tax.
No inheritance tax
While Maine has an estate tax, it does not have an inheritance tax. Beneficiaries do not pay tax on what they receive — the tax is assessed against the estate before distribution.
County-based probate courts
Each of Maine's 16 counties has its own probate court, presided over by an elected judge of probate. The register of probate is also elected and handles administrative matters, including informal probate applications. This county-based system means that procedures and access may vary slightly between counties.
Inflation-adjusted small estate threshold
Maine's small estate affidavit threshold is adjusted annually for inflation. The 2025 threshold is approximately $51,100 (up from $40,000 in earlier years). This automatic adjustment keeps the small estate option relevant as property values increase.
9-month creditor claim period from date of death
Maine's outer limit for creditor claims is 9 months from the date of death — longer than the 4-month period used in many UPC states. This means estates generally cannot be fully closed until at least 9 months after death, regardless of when the notice to creditors is published.
Sliding-scale filing fees
Unlike states with a flat filing fee, Maine uses a sliding scale based on the value of the estate. Fees range from $20 for estates of $10,000 or less to $950+ for estates over $2 million. Beginning in 2026, these fees are subject to automatic inflation adjustments under LD 505.
Elective share protections
Maine provides a surviving spouse with an elective share of the augmented estate under the UPC framework. The percentage increases based on the length of the marriage, providing graduated protection against disinheritance.
Three-month inventory deadline
The personal representative must file an inventory of estate assets with the probate court within 3 months of appointment. This is a relatively strict timeline that ensures early documentation of the estate's assets.
How SwiftProbate Helps
Maine's UPC-based system is efficient, but the county-specific courts, sliding-scale fees, and potential estate tax obligations add complexity. SwiftProbate generates a tailored roadmap for your specific Maine estate.
What SwiftProbate does for Maine estates:
- Determines the right track — evaluates whether your estate qualifies for the small estate affidavit ($51,100 threshold), informal probate, or formal probate based on asset types, values, and circumstances
- Identifies the correct forms — maps your situation to the specific DE-series forms you need, from DE-201(I) for informal probate through the closing statement
- Generates Maine-specific deadlines — including the 9-month creditor claim window, 3-month inventory deadline, and estate tax filing timelines
- Flags estate tax obligations — identifies whether the estate may be subject to Maine's estate tax (above $7 million) and generates tasks for Form 706ME preparation
- Creates asset-specific task lists — with steps for transferring real property through probate, collecting personal property via affidavit, closing financial accounts, and retitling vehicles through the Maine Bureau of Motor Vehicles
Start with a free account to get your Phase 1 estate administration checklist, covering the essential first steps for opening and managing a Maine estate.