ME risk areas
Maine estate risk areas
These pages explain how default state rules in Maine shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
Maine grants a surviving spouse an elective share tied to the augmented estate, and statutory allowances stack on top of that share.
- A surviving spouse may elect to take 50% of the marital-property portion of the augmented estate.
- Homestead, exempt property, and family allowances are in addition to the elective share.
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