Where the estate is opened.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Maine, the estate is opened in the County probate court.
Title 18-C is the Probate Code article on probate of wills and administration. A personal representative administers the estate and is entitled to reasonable compensation. For a small estate, after 30 days a successor may collect personal property by affidavit filed in relation to the county probate court, if no application for a personal representative is pending or has been granted. If an inventory shows the entire estate, less liens and encumbrances, does not exceed the homestead allowance, exempt property, family allowance, costs and expenses of administration, reasonable funeral expenses, and last-illness medical and hospital expenses, the personal representative may distribute without notice to creditors and file a closing statement.
Source: 18-C M.R.S. sec. 3-719
Fees
In Maine, probate compensation is a statutory commission.
Section 3-719 states that a personal representative is entitled to reasonable compensation for services. If the will provides compensation and there is no contract with the decedent regarding compensation, the personal representative may renounce the will provision before qualifying and take reasonable compensation. A written renunciation of fee may be filed with the court. The section states no percentage.
Source: 18-C M.R.S. sec. 3-719
Small estate
Maine has a small-estate procedure. The statute states who can use it.
Section 3-1201 allows collection of personal property by affidavit 30 days after death if the value of the entire estate, wherever located, less liens and encumbrances, does not exceed $40,000, adjusted for inflation under section 1-108, no personal-representative application is pending or granted, and the claiming successor is entitled to the property. A county probate court must annually publish that inflation-adjusted value on its website. No county publication of the current adjusted dollar amount was opened, so the integer limit is left empty.
Source: 18-C M.R.S. sec. 3-1201
Estate or inheritance tax
Maine levies an estate tax.
Maine Revenue Services states that the 2026 Maine estate tax exclusion amount, which is the filing threshold, is $7,160,000. A Form 706ME is required if a federal estate tax return is required, or if the federal gross estate plus taxable gifts within one year of death plus Maine elective property exceeds that threshold, and the decedent was a Maine resident or a nonresident who owned Maine real or tangible personal property.
Source: Estate Tax FAQ, Maine Revenue Services
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Maine?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Maine?
Section 3-1201 allows collection of personal property by affidavit 30 days after death if the value of the entire estate, wherever located, less liens and encumbrances, does not exceed $40,000, adjusted for inflation under section 1-108, no personal-representative application is pending or granted, and the claiming successor is entitled to the property. A county probate court must annually publish that inflation-adjusted value on its website. No county publication of the current adjusted dollar amount was opened, so the integer limit is left empty.
How are probate fees set in Maine?
Section 3-719 states that a personal representative is entitled to reasonable compensation for services. If the will provides compensation and there is no contract with the decedent regarding compensation, the personal representative may renounce the will provision before qualifying and take reasonable compensation. A written renunciation of fee may be filed with the court. The section states no percentage.
Does Maine tax an estate or an inheritance?
Maine Revenue Services states that the 2026 Maine estate tax exclusion amount, which is the filing threshold, is $7,160,000. A Form 706ME is required if a federal estate tax return is required, or if the federal gross estate plus taxable gifts within one year of death plus Maine elective property exceeds that threshold, and the decedent was a Maine resident or a nonresident who owned Maine real or tangible personal property.
Sources
These are the statute and court pages used above.