A mandatory 10-day notice, unless the will waives it
A state estate tax most states don't have
Maine is one of a small number of states with its own state estate tax, with a 2026 exclusion of roughly $7.16 million and rates from 8% to 12% on the excess — a genuine planning consideration for larger estates, on top of the federal estate tax.
No statutory fee percentage
Maine sets no statutory percentage for the personal representative's fee — compensation must be reasonable, with the actual figure determined by the probate court based on the estate's complexity.
A creditor window with two possible endpoints
The creditor claim period runs 9 months from the appointment of the personal representative, or 12 months from the date of death, whichever expires first. See Capital Gains Tax on the Sale for Maine's separate income tax treatment of the gain.