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If you're settling an estate in Maine, probate runs through Probate Court — but the small estate affidavit only covers personal property under $40,000, and any real property at all requires formal probate. Maine also has its own estate tax for larger estates, and if the deceased was a public employee or teacher, MainePERS survivor benefits require a separate claims process.
Content updated: October 2026
State-specific rules that affect how an estate is handled here.
Maine probate is handled by Probate Court in the county where the deceased lived. A small estate affidavit is available for estates under $40,000.
Maine has its own estate tax for estates over $7.16 million (2026 deaths). The tax is progressive. If the estate is near or above this threshold, review with a Maine estate attorney.
A surviving spouse in Maine has elective share rights to a portion of the augmented estate. These rights must be exercised within a specific timeframe.
Maine has its own income tax. A final state return must be filed. If the deceased was a state or local government employee, MainePERS survivor benefits need to be claimed separately.
These are just a few of the Maine-specific tasks Order surfaces automatically when you select your state.
Maine has a separate Probate Court in each county — file in the county where the deceased lived. Small estate affidavit for personal property under $40,000 with no real estate.
Surviving spouse may claim a share of the augmented estate (including non-probate assets like retirement accounts) — must act within the required timeframe after the estate is opened.
Maine has its own estate tax with a threshold significantly lower than the federal exemption — file a separate return with Maine Revenue Services if the estate may be subject.
Plus dozens more tasks across all 8 categories: funeral arrangements, digital accounts, dependents, and more.
Deeper reading
Probate rules vary significantly by state. Our full guide explains the process, timelines, and how to avoid common delays in Maine.
Military families in Maine
Maine-specific
These tasks appear automatically in your checklist when you select Maine as your state.