Settling an estate after losing someone is difficult. This guide covers what’s consistent across the whole state – thresholds, deadlines, and costs. For your specific county’s Probate and Family Court address and local filing details, see that county’s page.
Massachusetts probate is handled by the Probate and Family Court, which has 14 county divisions. Massachusetts overhauled its probate system in 2012 with the Massachusetts Uniform Probate Code (MUPC, M.G.L. c. 190B), introducing informal probate, formal probate, and voluntary administration as three distinct tracks with different levels of court involvement.
Voluntary Administration of Small Estates (M.G.L. c. 190B, § 3-1201 – Form MPC 170, “Voluntary Administration Statement”)
STEP 2: INFORMAL VS. FORMAL PROBATE (for estates that don’t qualify for voluntary administration)
Voluntary administration doesn’t fit an estate that owns real estate, exceeds the $25,000 threshold, or has meaningful creditor or tax questions – attempting to force a larger or more complicated estate into this track typically just delays the point at which full probate becomes necessary anyway.
Voluntary administration: roughly 2-6 weeks. Informal probate moves faster than formal probate since it skips the judicial hearing requirement; formal probate timelines vary with complexity and any disputes.
Massachusetts is not a community property state – it follows the common-law (separate property) system, where each spouse owns their individual property separately.
Massachusetts has no state inheritance tax, but it does levy its own state estate tax (M.G.L. c. 65C), separate and independent from the federal estate tax. Following a 2023 reform effective January 1, 2023, the exemption rose to $2,000,000 (up from the prior $1,000,000 threshold) – and unlike the old system, Massachusetts now provides a true exemption, meaning only the amount above $2 million is taxed, not the whole estate. This remains one of the lower state estate tax thresholds in the country, well below the 2026 federal exemption of $15 million per individual.
This page covers what’s consistent statewide. For your specific county’s Probate and Family Court address, phone number, and local filing details, visit that county’s page.