After a death in Maine

Small estates

Affidavit for collection of personal property (18-C M.R.S. 3-1201). It can be used 30 days after death when the value of the entire estate, wherever located, less liens, is no more than $40,000 adjusted for inflation. The adjustment uses 2017 as the base year and the consumer price index for the year before the death, so the figure for 2026 deaths is higher than $40,000. Each county probate court must post the current figure on its website each year. No personal representative can be appointed or have a request pending. The successor entitled to the property signs the affidavit and gives it to the bank or other holder. Maine also has a summary procedure in Probate Court for very small estates that are worth no more than the family allowances, exempt property, costs of administration, reasonable funeral costs and last illness medical bills.

• Limit: $40,000 adjusted for inflation since 2017 (county probate courts post the current figure)
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In Maine, estates are handled by the Probate Court of the county, usually in the county where the person lived.

Creditor claims: Generally 4 months after first publication of the notice to creditors, and claims are barred 9 months after death if no notice is given.

Official court forms

Maine Probate Court Forms

Maine probate court forms for estates, affidavits and notices, including the Small Estate Affidavit.

Small estate form: open the form

Each Maine county runs its own probate court. File with the probate court in the county where the person lived. The small estate affidavit can be used only after 30 days have passed since the death.

Estate and inheritance tax

• State estate tax: Yes, for estates above $7,160,000 (deaths in 2026). Maine has its own estate tax. The exclusion is $7,160,000 for deaths in 2026 and $7,000,000 for deaths in 2025. It is adjusted for inflation each year. Maine Revenue Services uses Form 706ME for this tax.
• Inheritance tax: No. Maine has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death deed under Maine’s Uniform Real Property Transfer on Death Act (18-C M.R.S. 6-401 and after). The deed must have the formalities of a regular recordable deed, must state that the transfer happens at the owner’s death, and must be recorded at the county registry of deeds before the owner dies.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the testator and two witnesses. It can be made self-proved with an affidavit before a notary.

Handwritten wills: Valid if the signature and the important parts are in the person’s own handwriting.

Power of attorney and health care directive

Financial power of attorney: Maine adopted the Uniform Power of Attorney Act. Exact signing and notary rules could not be confirmed this session.

Health care directive: Maine uses an advance health care directive under its Uniform Health-Care Decisions Act. Signing rules could not be confirmed this session.

Death certificates

Certified copies come from the Maine CDC, Office of Data, Research and Vital Statistics, or the town or city clerk. The funeral home can usually order them for you.

Fee and eligibility rules could not be confirmed.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Maine has its own estate tax with a much lower threshold than the federal one.