Maine Inheritance: Plan an Estate or Settle One

Maine has adopted the Uniform Probate Code, has enacted the Uniform Trust Code18-B M.R.S. § 101 et seq.Verified Oct 17, 2026View source, and has adopted the Uniform Power of Attorney Act18-C M.R.S. § 5-905, § 5-904, § 5-906, § 5-907, § 5-909, § 5-913, § 5-931, § 5-951Verified Sep 18, 2026View source.

Probate of a simple estate in Maine runs 4 months to 6 months; an average estate takes 6 months to 12 months. The court filing fee is $50 - $1,210+ (based on estate value)18-C M.R.S. § 1-602(2)Verified Sep 8, 2026View source; attorney fees are reasonable compensation18-C M.R.S. § 3-721 (court review of the reasonableness of attorney compensation; no statutory percentage); § 3-720 (reasonable attorney fees in estate litigation)Verified Sep 8, 2026View source; executor compensation typically runs 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate. On a $500,000 estate the estimated total comes to $26,31318-C M.R.S. § 3-721 (court review of the reasonableness of attorney compensation; no statutory percentage); § 3-720 (reasonable attorney fees in estate litigation)Verified Sep 8, 2026View source. Informal, unsupervised probate is available18-C M.R.S. §§ 3-301, 3-302Verified Sep 8, 2026View source for uncontested estates.

Certified death certificates come from the Maine Department of Health and Human Services - Data, Research, and Vital StatisticsMaine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source at $15Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source a copy, $6Maine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source for each additional copy ordered with it. Processing time: 5-7 business days for mail ordersMaine Department of Health and Human Services - Data, Research, and Vital StatisticsVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 90 days18-C MRSA §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment and publishes the notice to creditors for 218-C MRS §§ 3-801, 3-803, 3-805, 3-806Verified Oct 18, 2026View source consecutive weeks.

A surviving spouse left out of the will can elect to take a statutory share instead18-C MRSA §§ 2-202, 2-203, 2-211, 2-213Verified Sep 15, 2026View source. The family allowance during administration is capped at $35,40018-C MRSA §§ 2-402, 2-404, 2-405 (as adjusted under § 1-108)Verified Oct 11, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 18 years33 M.R.S. § 1671Verified Sep 15, 2026View source of age. Maine taxes income36 M.R.S. § 5111 (sub-§ 1-F rates; sub-§ 7 surcharge); § 5124-C, sub-§ 1-C (standard deduction); § 5403 (sub-§ 1 rate-table indexing; sub-§ 12 surcharge indexing); PL 2025 ch. 650 (LD 2212), Pts. DDDD and KVerified Sep 20, 2026View source at a top rate of 9.15%36 M.R.S. § 5111 (sub-§ 1-F rates; sub-§ 7 surcharge); § 5124-C, sub-§ 1-C (standard deduction); § 5403 (sub-§ 1 rate-table indexing; sub-§ 12 surcharge indexing); PL 2025 ch. 650 (LD 2212), Pts. DDDD and KVerified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular rates36 M.R.S. § 5122 — modifications to federal AGI (no general capital-gains subtraction)Verified Sep 15, 2026View source.