PRIA Logo™
MarylandSB 02772026 Regular SessionSenateWALLET

Estates and Trusts - Venue for Administrative and Judicial Probate and Application of Inheritance Tax

Sponsored By: Chris West (Republican)

Signed by Governor

Estates and TrustsTaxes - MiscellaneousBeneficiariesCourts -see also- AppCt; Circuit; District; Orphans'; etc.Estates and Trusts -see also- BeneficiariesExemptionsFinancial Institutions -see also- Banks; Credit Unions; etc.Inheritance TaxPersonal PropertyPersonal RepresentativesReal PropertyResidency -see also- Immigrants and Citizenship

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

New inheritance tax rules for nonresidents

Beginning July 1, 2026, Maryland changes who pays inheritance tax. The State ends the old reciprocity exemption for personal property from a nonresident decedent. Tangible personal property located in Maryland that you inherit from a nonresident is now subject to Maryland inheritance tax. The law also sets this rule for nonphysical assets: intangible property is taxed based on the decedent’s domicile. These rules apply to deaths on or after July 1, 2026 and can raise or lower tax depending on where the person lived.

New county rules for probate cases

Beginning July 1, 2026, Maryland sets clear rules for which county handles probate. If the person who died lived in Maryland, file in the county of domicile. If they lived in another U.S. state, file where most of their Maryland property by value was located. If they never lived in Maryland or lived outside the U.S., venue follows this order: county with most Maryland property; where a Maryland claim arose; where the personal representative lives or does business; where an heir lives; or where a Maryland bank tied to the decedent can be sued. Only one county may handle the case, and the first court filed decides and must transfer the file if another county is proper.

Sponsors & Cosponsors

Sponsor

  • Chris West

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 162 • No: 0

House vote • 4/3/2026

Third Reading Passed

Yes: 119 • No: 0 • Other: 10

Senate vote • 3/5/2026

Third Reading Passed

Yes: 43 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 503

    5/12/2026

  2. Returned Passed

    4/6/2026Senate

  3. Third Reading Passed (119-0)

    4/3/2026House

  4. Favorable Adopted Second Reading Passed

    4/2/2026House

  5. Favorable Report by Judiciary

    4/2/2026House

  6. Referred Judiciary

    3/6/2026House

  7. Third Reading Passed (43-0)

    3/5/2026Senate

  8. Second Reading Passed with Amendments

    3/3/2026Senate

  9. Favorable with Amendments {803727/1 Adopted

    3/3/2026Senate

  10. Favorable with Amendments Report by Judicial Proceedings

    3/2/2026Senate

  11. Hearing 2/03 at 2:00 p.m.

    1/27/2026Senate

  12. Hearing canceled

    1/27/2026Senate

  13. Hearing 2/03 at 1:00 p.m.

    1/20/2026Senate

  14. First Reading Judicial Proceedings

    1/19/2026Senate

Bill Text

  • Enacted

    5/12/2026

    PDF

  • Third Reading

    3/3/2026

    PDF

  • First Reading

    1/19/2026

    PDF

Related Bills

Back to State Legislation