The probate process (the process of administering a deceased person's property) in the State of Maryland is handled by the office of the Register of Wills in the county where the deceased resided. Depending on the size of the estate and the circumstances of the deceased, the services of an attorney may or may not be required.

The simplest situation is where a husband or wife dies and all property is owned jointly with the survivng spouse. All that needs to be done in this case is to file the deceased's will, a death certificate and an information report form with the Register of Wills. If only a boat or motor vehicle is titled in the deceased's name alone, there are forms which can be used to transfer title without opening an estate.

For estates of $20,000 or less, the small estate procedure can be used. This is a relatively simple process that can be completed in many cases without a lawyer's assistance.

For estates of over $20,000, there is usually the need for legal advice in completing the paperwork associated with the proper administration of an estate.

The fees payable to the Register of Wills, inheritance taxes and fees payable to attorneys and personal representatives are based on the size of the estate. Inheritance taxes in Maryland are one percent of the value of property passing to children, parents, grandparents and lineal descendants. The tax due on other transfers is ten percent.

A common misconception is that the state gets a person's estate if the person does not have a will. If a person dies without a will, the law establishes what relatives of the deceased inherit the deceased's property. If there are no relatives, the property passes to the Board of Education in the County where the deceased resided. To avoid having the law decide who inherits your property, it is important to have a will.