Quick answer: file a small estate petition with the Register of Wills in the decedent's home county once total probate property — house included, valued net of any mortgage — is at or under $50,000 ($100,000 if a surviving spouse is the sole heir). Check whether an estate qualifies with the Maryland small estate checker.
Step by step
- Total the estate, personal and real property together. Value real estate at fair market value minus any recorded secured debt.
- Confirm the applicable cap — $50,000 standard, or $100,000 if a surviving spouse is the sole heir.
- File a small estate petition with the Register of Wills in the decedent's county of residence, listing the assets and their values, per the Maryland Register of Wills guidance.
- The Register appoints a personal representative under the simplified procedure — still a real appointment, just a lighter process than full administration.
- Distribute the assets once appointed, without the ongoing accountings full administration requires.
The tax benefit is real, not just procedural
A qualifying small estate owes no Maryland inheritance tax at all, regardless of who the heirs are — a genuine savings on top of the simplified paperwork, especially valuable when a non-lineal heir (who'd otherwise owe 10%) is involved.
A local probate attorney can review your estate — many offer a free consultation.
The Register of Wills is an elected official in each Maryland county — Montgomery, Baltimore, Prince George's, Baltimore City, and the rest — who processes this filing locally, under the same statewide thresholds.