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Estate planning in Baltimore, MD
Maryland is unique: it has BOTH a state estate tax ($5M exemption) AND an inheritance tax.
Why this matters in Baltimore
The local angle
Maryland is the only state in the US with both an estate tax and an inheritance tax. The estate tax has a $5M exemption (below federal $13.6M). The inheritance tax is 10% on most non-immediate-family beneficiaries (spouse, parents, children pay 0%). Combined, the Maryland family wealth-transfer math is unique.
Local nuance
Baltimore City and Baltimore County are separate jurisdictions for probate — many families are surprised their case is filed in one rather than the other based on the decedent's address.
Top concerns for Baltimore families
- MD double-tax landscape (estate + inheritance)
- $5M state estate-tax exemption
- 10% inheritance tax on non-immediate family
- Baltimore City vs County probate routing
Maryland state law
At a glance
Baltimore estate work is governed by Maryland state law. Here's what every family should know.
$2,500–$5,000 + statutory executor fees
Modified administration (Md. Code, Estates & Trusts §5-601)
Inheritance tax: Spouse, descendants, parents: exempt. Siblings: 10%. Others: 10%.
Spousal rights
Elective share: 1/3 of net estate
Common pitfalls
- Maryland is the ONLY state with BOTH estate tax AND inheritance tax
- Modest estates can owe both taxes if heir is not Class A
- Md. probate is county-by-county — registers of wills practices vary
Free AI tools for Baltimore families
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Also serving
Cities we cover
New York, NY
5 boroughs, 62 counties, one Surrogate's Court system — and family estate work that often crosses jurisdictions.
Los Angeles, CA
California Probate Court is statutory-fee — and inherited Prop-13-protected homes are the family-fight epicenter.
Chicago, IL
Illinois has a $4M state estate tax exemption — the lowest of any state — meaning more Chicago families face state estate tax.
Houston, TX
Independent administration makes Texas probate fast and cheap — but community property rules trip up blended families.