Maryland2026Enacted
HB0017
Maryland Law on Estate Probate Location and Inheritance Tax Rules
Last scannedAug 22, 2026, 4:24 AM
In one sentence
This law changes the rules for deciding which Maryland county handles estate cases when a person who did not live in Maryland dies, defines where intangible property is located for tax purposes, and removes an exemption from inheritance taxes for non-residents.
What it does
- Changes the list of counties that can handle probate cases for people who were not living in Maryland at death but had ties to the state or U.S. domicile.
- States that intangible personal property is located where the deceased person lived (domiciled) for inheritance tax purposes.
- Removes a previous rule that exempted non-resident decedents from paying inheritance tax on certain personal property if their home country had similar rules.
- Clarifies how to find the location of real estate and tangible items when deciding which court handles an estate case.
- Requires courts to transfer cases to the correct county if a probate proceeding is started in more than one place.
Who it affects
- People who died without living in Maryland but owned property or had legal ties within the state.
- Family members and beneficiaries receiving assets from estates of non-resident decedents.
- Courts handling probate cases for deceased individuals with complex residency histories.
Limits and unknowns
- The text does not specify how much tax money this change will generate for the state.
- The bill applies retroactively in some cases, but the exact start date for past events is not detailed in the summary provided.
- The full list of foreign countries or states that previously qualified for the removed tax exemption is not included.
Plain language
Terms to know
- Venue
- The specific county or court location where a legal case must be heard and decided.
- Probate
- The legal process of managing, distributing, and settling the assets of someone who has died.
- Intangible personal property
- Assets that do not have a physical form, such as stocks, bonds, bank accounts, or debts owed to the deceased person.
Official record
Sources
Official summary
Altering certain criteria for determining the venue for administrative or judicial probate of decedents who were not domiciled in the State; providing that, for purposes of the application of the Maryland inheritance tax, the situs of intangible personal property is the domicile of the decedent; repealing a certain exemption from the Maryland inheritance tax for personal property that passes from a nonresident decedent; etc.
Official activity
Bill history
- Approved by the Governor - Chapter 504