ME state guide
Maine estate risk overview
This guide explains how estate outcomes work in Mainewhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Maine intestacy uses dollar thresholds and percentages for spouse shares, with the remainder passing to descendants or other relatives by statute.
- If there is no surviving descendant or parent, or all descendants are also the spouse’s and the spouse has no other descendants, the spouse receives the entire estate.
- If a parent survives but no descendants, the spouse receives the first $300,000 plus three-fourths of the balance.
- If all descendants are also the spouse’s but the spouse has other descendants, the spouse receives the first $100,000 plus one-half of the balance.
- If any descendant is not the spouse’s, the spouse receives one-half of the estate.
- Any remainder passes to descendants per capita at each generation, then parents, then descendants of parents.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
Maine allows collection of personal property by affidavit for small estates after a waiting period and within a statutory value cap.
- At least 30 days must pass after death before using the affidavit process.
- The estate value must be $40,000 or less (adjusted for inflation).
- No personal representative can be pending or appointed in any jurisdiction.
- The affidavit allows transfer of personal property and securities to the successor.
- The affidavit is a sworn statement that authorizes successors to collect property without appointment.
Estate and inheritance tax exposure
Maine imposes an estate tax with a 2025 exclusion amount of $7,000,000 and rates ranging from 8% to 12%.
- For decedents dying in 2025, the Maine estate tax exclusion amount is $7,000,000.
- Maine estate tax rates range from 8% to 12% above the exclusion.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Guardianship for minors
Maine courts appoint guardians for minors when it is in the child’s best interest and statutory conditions are met.
- A minor or any interested person may petition for guardianship.
- The court may appoint a guardian if parents consent, parental rights are terminated, or the court finds parents are unwilling or unable to care for the child.
- Notice of a guardianship hearing must be given to parents, the minor (if 14 or older), and other required parties.
- A minor age 14 or older may nominate a guardian, subject to court approval.
- Older minors may nominate a guardian, subject to court approval.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
- Notice and hearing requirements apply before appointment.
Risk areas
Explore estate risk dimensions in Maine
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Maine
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Missing state estate tax thresholds and filing rules.
Who is most exposed
Higher default risk in Maine
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in Maine
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.