Picture this: You die in Maryland. Your family is processing the loss, making calls, arranging logistics. And then someone tells them they need to file paperwork with the Orphans’ Court. Yes. That is the actual name. The Maryland Orphans’ Court. It sounds like a Dickensian institution designed to place waifs in workhouses, but it’s actually the court that handles your estate. Your adult, non-orphaned family members will spend months — possibly years — navigating the Maryland Orphans’ Court because you didn’t write a will. There’s also an inheritance tax. And an estate tax. Maryland has both.
Here’s exactly what happens to your estate in Maryland when you die without a will — and why the Orphans’ Court is only the beginning of the story.
Maryland’s Intestate Succession Law
Maryland intestacy is governed by Estates and Trusts Article of the Maryland Code (ET §§ 3-101 et seq.). The hierarchy is structured and tiered, though Maryland’s specific splits can surprise people who assume a spouse inherits everything.
If you have a surviving spouse and children:
- All children are also the spouse’s children? Spouse gets the first $40,000 plus half the remaining estate. Children share the other half.
- Children from a prior relationship? Spouse gets half. All children (including prior-relationship kids) share the other half.
If you have a surviving spouse but no children, no parents:
- Spouse inherits the entire estate.
If you have a surviving spouse but no children, and parents survive:
- Spouse gets the first $40,000 plus half the remaining estate. Parents share the other half.
If you have children but no surviving spouse:
- Children share equally, regardless of parentage.
No spouse, no children:
- Parents inherit.
- No parents? Siblings share equally.
- No siblings? Nieces and nephews.
- More distant relatives after that.
- Truly no one? Estate escheats to Maryland.
Unmarried partners: Maryland does not recognize common-law marriage (except those validly formed in states that do recognize it). Cohabiting partners in Maryland have zero intestacy rights regardless of relationship duration. A will is the only protection.
The $40,000 spouse credit: Maryland’s $40,000 “off the top” for surviving spouses is a baseline protection, but once an estate is split, the spouse’s share of larger estates is exactly half — with children or parents sharing the other half. This is significant for middle-class Maryland families.
What Probate Looks Like in Maryland
Maryland probate runs through — and this cannot be stated enough — the Orphans’ Court. Every Maryland county has an Orphans’ Court (three judges per county, elected in most counties), plus the Circuit Court for Baltimore City. Maryland is one of only a handful of states that maintains a separate, dedicated probate court with this name.
Timeline: Maryland probate typically takes 12–18 months. The mandatory creditor claims period is 6 months from the date of first publication. The Register of Wills (another Maryland-specific office) processes most filings and fees. Complex estates routinely run 18–24 months.
The process:
- Petition filed with the Register of Wills in the county where you lived
- Letters of administration issued (no will = administrator, not executor)
- Inventory filed within 3 months of appointment
- Creditors notified; 6-month claims period runs
- First accounting due within 9 months of appointment
- Debts paid, taxes handled
- Distribution per intestacy law
- Final accounting; Orphans’ Court approval; estate closed
Register of Wills: Maryland has a Register of Wills in each county — an elected official who manages the administrative side of probate. You’ll interact with the Register of Wills constantly. They process fees, track filings, and handle the paperwork. The Orphans’ Court itself handles disputes and approvals.
Cost: Maryland probate costs typically run 3–5% of the gross estate. The Register of Wills charges a statutory fee based on estate size (roughly 0.1% for larger estates). Attorney fees add significantly. For a $600,000 Maryland estate, total probate costs might run $18,000–$30,000 — before any taxes.
Small estate option: Maryland’s simplified process:
- Estates under $50,000 (net of debts): Small estate administration — simplified forms, reduced court oversight.
- Estates under $100,000 where the surviving spouse is the sole heir: Also qualify for simplified administration.
These thresholds are low for Maryland’s real estate market, where homes routinely exceed $400,000–$700,000 in many counties.
Maryland-Specific Quirks
Maryland has BOTH an estate tax AND an inheritance tax.
Maryland is one of only two states (the other is New Jersey) that imposes both a state estate tax and a state inheritance tax. These are different taxes. Let’s break them down:
Maryland Estate Tax:
- Applies to estates over $5 million (2026 threshold)
- Rates up to 16% on the taxable estate
- Paid by the estate before distribution
Maryland Inheritance Tax:
- Rate: 10% of the clear value of the inherited property
- Applies based on the relationship between the deceased and the inheritor:
- Spouses, children, grandchildren, parents, grandparents, siblings of the deceased: EXEMPT
- Stepchildren, stepparents: Also exempt
- Brothers, sisters: Exempt
- Nieces, nephews, cousins, friends, non-relatives: Pay 10%
- The tax is paid by the person receiving the inheritance
So if your estate passes to a sibling under intestacy (because you had no spouse or children), they pay 10% of what they inherit to Maryland. If it goes to a niece or friend — 10%. A $300,000 inheritance to a niece means $30,000 to Maryland before she sees a dollar.
The Orphans’ Court is a real court with real judges. In most Maryland counties, Orphans’ Court has three elected judges (not lawyers — lay judges in many counties) who handle estate matters. It’s a separate court from the Circuit Court. Contested estates go before the Orphans’ Court. Most Marylanders have never heard of it until they need it.
Register of Wills is a separate elected official. Each county has a Register of Wills who manages probate administration and collects statutory fees. You interact with the Register’s office throughout the entire process. The Office of the Register of Wills charges fees based on estate value.
Maryland’s real estate market context. Maryland counties near DC — Montgomery, Prince George’s, Howard, Anne Arundel — have home values that routinely push middle-class families past the inheritance tax threshold for extended family beneficiaries. Your niece might inherit a $400,000 house under intestacy and owe Maryland $40,000.
How to Avoid This Mess
Maryland is particularly punishing for families without estate planning:
- Inheritance tax hits anyone outside the direct family line
- Probate takes 12–18 months minimum
- The Orphans’ Court adds a layer of judicial oversight that costs time and money
- The spouse-children split means your spouse may not inherit everything in an intact family
A will in Maryland lets you:
- Direct assets to minimize inheritance tax exposure (e.g., give to direct descendants over extended family)
- Potentially structure to reduce estate tax for larger estates
- Specify your personal representative and avoid court-appointed administrators
- Protect an unmarried partner who’d otherwise inherit nothing
- Name guardians for minor children
- Keep more of your estate out of Orphans’ Court oversight
Killswitch makes a legally valid will for $69. Maryland’s combination of two separate death taxes and the Orphans’ Court makes this $69 investment more valuable here than almost anywhere.
Don’t make your family navigate the Orphans’ Court.
Go to killswitch.rip.
Frequently Asked Questions
Q: What is Maryland’s Orphans’ Court?
It’s the actual name of Maryland’s dedicated probate court — one per county, staffed by elected judges (lay judges in most counties, not attorneys). The Orphans’ Court oversees estate administration, approves accountings, and resolves disputes. Despite the name, it handles all estates, not just those involving minors.
Q: Does Maryland have both an estate tax and an inheritance tax?
Yes — Maryland is one of only two states with both. The estate tax applies to estates over $5 million (paid by the estate). The inheritance tax is 10% on transfers to non-direct-family recipients (paid by the inheritor). Spouses, children, parents, and siblings are exempt from inheritance tax; nieces, nephews, cousins, and non-relatives pay 10%.
Q: Does a surviving spouse inherit everything in Maryland without a will?
Not necessarily. If there are children, the spouse gets the first $40,000 plus half the remaining estate. If there are surviving parents and no children, the spouse gets $40,000 plus half; parents share the other half. Only if there are no children and no parents does the spouse inherit everything.
Q: What are Maryland’s small estate thresholds?
Estates under $50,000 (net of debts) may use simplified small estate administration. If the spouse is the sole heir, the threshold is $100,000. Given Maryland’s real estate prices, most homeowners won’t qualify.
Q: How long does Maryland probate take?
Maryland probate typically runs 12–18 months. The 6-month creditor claims period sets a floor, and the required initial and final accountings add time. Complex or contested estates regularly run 18–24+ months.
