Settling an Estate in Massachusetts
Reviewed by DocDraft Legal Team · Massachusetts · Last updated August 27, 2026
Massachusetts routes decedents' estates to the Probate and Family Court Department of the Trial Court, a court that also hears divorce, custody, and guardianship matters, filed in the division for the county where the decedent lived. Since 2012 the governing statute has been the Massachusetts Uniform Probate Code, MGL chapter 190B, which created informal probate before a MUPC magistrate, formal probate before a judge, and a short voluntary administration track. Voluntary administration under MGL c.190B section 3-1201 is capped at $25,000 of personal property excluding one car, and any real property in the decedent's sole name disqualifies the estate outright. The deadline that governs Massachusetts administration is MGL c.190B section 3-803, which bars most creditor actions not commenced within one year of the date of death, a full year rather than the three to six month window used in most states. Massachusetts also imposes its own estate tax at $2 million, far below the federal exclusion.
Find out where you stand in Massachusetts
Where are you in settling the estate?
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Is probate always required in Massachusetts?
No. Jointly held property with survivorship, payable on death accounts, life insurance and retirement benefits with a living beneficiary, and trust assets all pass outside the Probate and Family Court. Massachusetts also offers voluntary administration where the estate is entirely personal property worth $25,000 or less, excluding one motor vehicle.
Which court handles probate in Massachusetts?
The Probate and Family Court Department of the Trial Court, in the division for the county where the decedent lived. Massachusetts is unusual in routing estates through a court that also hears divorce and custody matters. Informal probate is decided by a MUPC magistrate rather than a judge.
What is the small estate threshold in Massachusetts?
Massachusetts calls it voluntary administration. Under MGL c.190B section 3-1201 the decedent must have left an estate consisting entirely of personal property valued at $25,000 or less, excluding the value of one car. Real property disqualifies the estate completely, and thirty days must pass after the death.
How long does probate take in Massachusetts?
Informal probate can be allowed by a magistrate as early as seven days after death, but the estate stays exposed because MGL c.190B section 3-803 gives creditors one year from the date of death. Most personal representatives therefore keep an estate open past that anniversary before distributing everything.
Voluntary administration, a MUPC magistrate, and a full year of creditor exposure
Massachusetts adopted the Uniform Probate Code late, effective in 2012, and the version it enacted as MGL chapter 190B departs from the uniform text in ways that matter to a family. The forum itself is the first surprise. There is no separate probate court in Massachusetts. Estates are filed in the Probate and Family Court Department of the Trial Court, in the county division where the decedent was domiciled, the same bench and the same registry that handle divorce and custody. The MUPC then splits the work between two decision makers: informal probate and informal appointment are administrative and are acted on by a MUPC magistrate at the registry, while formal probate goes before a judge and is used when the original will is missing, an heir cannot be located, more than one person seeks appointment, or a contest is expected. The small estate route is called voluntary administration, not a small estate affidavit, and MGL c.190B section 3-1201 sets a hard ceiling: the decedent must have been a Massachusetts resident who left an estate consisting entirely of personal property valued at $25,000 or less, excluding the value of one motor vehicle, and thirty days must have passed since the death. Real property in the decedent's sole name takes the estate out of voluntary administration completely, which means a homeowner's estate almost never qualifies no matter how modest. The claim period is the other Massachusetts outlier. MGL c.190B section 3-803 provides that a personal representative shall not be held to answer to an action by a creditor unless the action is commenced within one year after the date of death, with the process served in hand or notice filed with the register before that year expires. A full year measured from death, not from appointment or publication, is longer than the three to six month windows most states use, and it is the reason Massachusetts personal representatives are cautious about distributing early. Two further duties run on their own clocks: MGL c.190B section 3-706 requires an inventory within three months after appointment, and MGL c.190B section 3-108 imposes an ultimate three year limit on commencing any informal or formal probate or appointment proceeding. A surviving spouse who is dissatisfied with a will may waive it and claim the statutory share under MGL c.191 section 15. Massachusetts is not a community property state. Finally, Massachusetts imposes its own estate tax under MGL chapter 65C on estates above $2 million, with Form M-706 due nine months after death, a threshold far below the federal exclusion and one that reaches ordinary homeowners in eastern Massachusetts.
Relevant Laws
MGL c.190B section 3-1201 (Voluntary administration)
The Massachusetts small estate route. Available where the decedent was a Massachusetts resident who left an estate consisting entirely of personal property valued at $25,000 or less, excluding the value of one motor vehicle, and where thirty days or more have passed since the death. Real property in the decedent's sole name disqualifies the estate, so a homeowner's estate cannot use this track.
MGL c.190B section 3-803 (Limitations on presentation of claims)
Provides that a personal representative shall not be held to answer to an action by a creditor of the deceased unless the action is commenced within one year after the date of death, and unless within that period process is served in hand on the personal representative or a notice of the claim is filed with the register. Narrow exceptions cover liens, certain personal injury actions, and fiduciary compensation.
MGL c.190B section 3-706 (Inventory and appraisement)
Requires the personal representative to prepare an inventory within three months after appointment, listing the property owned by the decedent at death in reasonable detail with the fair market value of each item as of the date of death and the type and amount of any encumbrance. A successor personal representative values the property as of the date of the successor's own appointment.
MGL c.190B section 2-102 (Share of the spouse)
The Massachusetts intestate succession rule, which controls when there is no will. The spouse takes the whole estate where no descendant or parent survives or where the surviving descendants are all shared and the spouse has no others; the first $200,000 plus three quarters of the balance where a parent but no descendant survives; and the first $100,000 plus one half of the balance in blended family situations.
Regional Variances
Massachusetts administration tracks by estate size and asset type
Personal property only, $25,000 or less, excluding one car
Voluntary administration under MGL c.190B section 3-1201, filed at the county division of the Probate and Family Court thirty or more days after death. No personal representative is appointed and no inventory or account cycle follows. The one year creditor limitation in MGL c.190B section 3-803 still runs, and the voluntary personal representative is answerable to the estate's creditors.
Any estate including real property in sole name
Voluntary administration is unavailable regardless of value, because section 3-1201 requires an estate consisting entirely of personal property. A modest home therefore pushes the estate into informal or formal probate. Bond is required of a personal representative, with sureties dispensed with where the will so provides or the court so orders.
Uncontested estate, original will, all heirs known
Informal probate and informal appointment, acted on administratively by a MUPC magistrate at the registry rather than by a judge. Requires the original will, a certified death certificate, identification and location of all heirs and devisees, and a nominee with priority for appointment. Creditor exposure remains one year from death under section 3-803.
Contested, defective, or incomplete estate
Formal probate before a Probate and Family Court judge. Used where the original will cannot be produced, a will's validity is irregular, an heir or devisee cannot be located, competing petitioners seek appointment, or a party contests. The judge may order supervised administration, in which distribution requires court authority.
More than three years after the death
MGL c.190B section 3-108 bars commencing informal or formal probate and appointment proceedings more than three years after death, with limited statutory exceptions including late and limited formal testacy proceedings. Estates discovered after the three year mark should be evaluated by counsel before any filing is attempted.
Massachusetts deadlines, forum, and tax mechanics
Court and filing unit
The Probate and Family Court Department of the Trial Court, county division for the decedent's domicile. The same department hears divorce, custody, guardianship, and conservatorship, so there is no dedicated probate bench. Informal matters are decided by a MUPC magistrate; formal matters by a judge.
Creditor claims
One year after the date of death under MGL c.190B section 3-803, with process served in hand on the personal representative or notice filed with the register within that year. Measured from death, not from appointment or publication, and substantially longer than the three to six month windows used in most other states.
Inventory
Within three months after appointment under MGL c.190B section 3-706, at fair market value as of the date of death, with encumbrances identified. In an unsupervised administration the inventory is furnished to interested persons who request it rather than automatically becoming a court exhibit.
Massachusetts estate tax
MGL chapter 65C imposes a Massachusetts estate tax above a $2 million threshold, far below the federal exclusion, with Form M-706 and payment due nine months after death. The tax creates a lien on Massachusetts real property that must be addressed before a clean conveyance. Massachusetts has no inheritance tax.
Ultimate time limit
Three years from the date of death under MGL c.190B section 3-108 to commence informal or formal probate or appointment proceedings, subject to narrow exceptions. This is a hard outer boundary distinct from the one year creditor period and is often the reason old unprobated estates create title defects.
Suggested Compliance Checklist
Calendar the one year section 3-803 date and the three year section 3-108 date
Immediately days after startingMark the first anniversary of the death, which is when most creditor actions become barred under MGL c.190B section 3-803, and the third anniversary, which is the outer limit for commencing probate under MGL c.190B section 3-108. Both run from the date of death and neither moves because the estate was opened late.
Confirm whether the estate is personal property only and under $25,000
Weeks 1-2 days after startingVoluntary administration under MGL c.190B section 3-1201 requires an estate consisting entirely of personal property valued at $25,000 or less, excluding one motor vehicle, a Massachusetts resident decedent, and thirty days elapsed since death. Any real property held in the decedent's sole name closes this route no matter how small the rest of the estate is.
Prepare the voluntary administration statement or the probate petition
After 30 days from death days after startingIf the estate qualifies, prepare the voluntary administration statement on the MUPC form set and file it with the county division of the Probate and Family Court. If it does not, prepare the informal or formal petition with the original will, the certified death certificate, and the devisee and heir affidavit identifying every interested person.
Prepare the inventory within three months of appointment
Within 3 months of appointment days after startingMGL c.190B section 3-706 requires an inventory prepared within three months after appointment, listing each asset in reasonable detail at fair market value as of the date of death together with the type and amount of any encumbrance. Appraisals for real property and closely held interests should be obtained before the three month mark, not after.
File Form M-706 if the gross estate exceeds $2 million
Within 9 months of death days after startingMassachusetts taxes estates above $2 million under MGL chapter 65C, a threshold far below the federal exclusion, with the return and payment due nine months after the date of death. Address the Massachusetts estate tax lien on any Massachusetts real property before a sale or distribution deed, because a buyer's title examiner will require it.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Calendar the one year section 3-803 date and the three year section 3-108 date | Mark the first anniversary of the death, which is when most creditor actions become barred under MGL c.190B section 3-803, and the third anniversary, which is the outer limit for commencing probate under MGL c.190B section 3-108. Both run from the date of death and neither moves because the estate was opened late. | - | Immediately |
| Confirm whether the estate is personal property only and under $25,000 | Voluntary administration under MGL c.190B section 3-1201 requires an estate consisting entirely of personal property valued at $25,000 or less, excluding one motor vehicle, a Massachusetts resident decedent, and thirty days elapsed since death. Any real property held in the decedent's sole name closes this route no matter how small the rest of the estate is. | - | Weeks 1-2 |
| Prepare the voluntary administration statement or the probate petition | If the estate qualifies, prepare the voluntary administration statement on the MUPC form set and file it with the county division of the Probate and Family Court. If it does not, prepare the informal or formal petition with the original will, the certified death certificate, and the devisee and heir affidavit identifying every interested person. | small-estate-affidavit | After 30 days from death |
| Prepare the inventory within three months of appointment | MGL c.190B section 3-706 requires an inventory prepared within three months after appointment, listing each asset in reasonable detail at fair market value as of the date of death together with the type and amount of any encumbrance. Appraisals for real property and closely held interests should be obtained before the three month mark, not after. | asset-inventory | Within 3 months of appointment |
| File Form M-706 if the gross estate exceeds $2 million | Massachusetts taxes estates above $2 million under MGL chapter 65C, a threshold far below the federal exclusion, with the return and payment due nine months after the date of death. Address the Massachusetts estate tax lien on any Massachusetts real property before a sale or distribution deed, because a buyer's title examiner will require it. | - | Within 9 months of death |
Frequently Asked Questions
Yes, and the Massachusetts risk window is unusually long. Because MGL c.190B section 3-803 keeps most creditor actions alive for a full year after the date of death, a personal representative who pays out the whole estate at month four and is then sued in month ten may have to make up the shortfall from personal funds. Holding a reserve until the one year anniversary passes is the standard protection.
The MUPC splits the work. An informal probate petition is decided by a magistrate on the paperwork, without a hearing, and is the route for uncontested estates where the will is clear and the interested persons all assent. A formal petition goes before a judge and is required where the will's validity is questioned, an interested person cannot be located or will not assent, a prior informal petition was denied, or the estate needs an order the magistrate cannot make. Filing informally does not foreclose formal proceedings later, so an estate that becomes contested can move across.
Yes, under MGL chapter 65C, and the threshold is $2 million rather than the much larger federal exclusion. Estates above that file Form M-706 with the Massachusetts Department of Revenue within nine months of death. Massachusetts real property is subject to an estate tax lien that has to be released before a clean conveyance, so this is a title issue and not only a tax issue. Massachusetts has no inheritance tax.
MGL c.190B section 3-108 sets an ultimate time limit: no informal probate or appointment proceeding and no formal testacy or appointment proceeding may be commenced more than three years after the death, subject to narrow statutory exceptions such as late and limited formal testacy proceedings. Waiting past three years can leave title to the decedent's real property unresolvable through ordinary probate.
MGL c.190B section 2-102 governs. The surviving spouse takes the entire intestate estate where no descendant or parent survives, or where all of the decedent's surviving descendants are also descendants of the spouse and the spouse has no other descendants. Where no descendant survives but a parent does, the spouse takes the first $200,000 plus three quarters of the balance. Where the family is blended, the spouse takes the first $100,000 plus one half of the balance.
Other Massachusetts guides
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