Massachusetts Wills, Probate and Estate Law
The rules in Massachusetts for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Probate and Family Court (a division in each county).
Quick answers for Massachusetts
- Small estate affidavit
- Voluntary administration: if a Massachusetts resident left only personal property (no real estate) worth no more than $25,000, plus a motor vehicle of any value, an interested person may file a sworn voluntary personal representative statement with the Probate and Family Court in the county where the person lived, on the court's form, at least 30 days after death and if no petition for a personal representative has been filed. The statement lists assets, heirs and will beneficiaries, and is filed with the original will (if any) and a death certificate. The register then issues an attested copy, which the voluntary personal representative uses to collect the assets. M.G.L. c. 190B, § 3-1201
- Handwritten (holographic) wills
- Massachusetts law has no exception for handwritten (holographic) wills. A handwritten will must be signed by 2 witnesses like any other will. M.G.L. c. 190B, § 2-502
- State estate or inheritance tax
- Massachusetts has a state estate tax. For deaths on or after January 1, 2023, no estate tax is due if the federal taxable estate is $2,000,000 or less, and every taxable estate receives a credit of up to $99,600. M.G.L. c. 65C, § 2A(f), (g)
Last verified: 2026-10-25
Wills
| Requirements for a valid will | An individual 18 or older who is of sound mind may make a will. The will must be in writing, signed by the testator (or by someone else in the testator's conscious presence and at the testator's direction), and signed by at least 2 witnesses who each saw the testator sign or acknowledge the signature or the will. Age and capacity: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section2-501 Source: M.G.L. c. 190B, §§ 2-501, 2-502 |
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| Handwritten (holographic) wills | Massachusetts law has no exception for handwritten (holographic) wills. A handwritten will must be signed by 2 witnesses like any other will. The section that would set out a harmless-error rule (§ 2-503) is reserved in Massachusetts: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section2-503. Source: M.G.L. c. 190B, § 2-502 |
| Self-proving affidavit | Yes. A will can be made self-proved when signed, or later, by the testator's acknowledgment and the witnesses' affidavits before a notary or other officer authorized to administer oaths, using the certificate wording in the statute, under the officer's seal. Source: M.G.L. c. 190B, § 2-504 |
If there is no will
| Who inherits without a will | Surviving spouse: the entire estate if the deceased left no descendants or parents, or if all of the deceased's descendants are also the spouse's and the spouse has no other descendants. If no descendants but a parent survives, the spouse takes the first $200,000 plus 3/4 of the rest. If the spouse has descendants who are not the deceased's, or the deceased has descendants who are not the spouse's, the spouse takes the first $100,000 plus 1/2 of the rest. Whatever does not pass to the spouse goes to descendants; if none, to parents; if none, to brothers and sisters and their descendants; then to the nearest next of kin. Other heirs: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section2-103 Source: M.G.L. c. 190B, §§ 2-102, 2-103 |
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| Surviving spouse's share | A surviving spouse may waive the will and claim a statutory share by filing a signed writing in the registry of probate within 6 months after the will is probated. If the deceased left children or other descendants, the spouse takes one third of the personal and real property. If there are kin but no descendants, the spouse takes $25,000 plus one half of the rest. In those two cases, anything above $25,000 is held for the spouse's life only (income and life estate). If there are no descendants or kin, the spouse takes $25,000 plus one half of the rest outright. Source: M.G.L. c. 191, § 15 |
Probate
| Probate steps | File a petition for informal or formal probate of the will and/or appointment of a personal representative with the Probate and Family Court in the county where the person lived. Once appointed, the personal representative prepares an inventory within 3 months and files it with the court or mails it to interested persons, pays valid claims and taxes, and distributes the estate. The estate may be closed by a sworn closing statement filed no earlier than 6 months after appointment, after the creditor claim period has ended. Closing: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section3-1003 |
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| Simplified probate | Besides voluntary administration, an estate that is no larger than family allowances, exempt property, administration costs, reasonable funeral expenses and last-illness medical expenses may be distributed right away without notice to creditors and closed with a sworn closing statement. Informal (non-hearing) probate and appointment is also available: the petitioner must give heirs and devisees 7 days' written notice before filing and publish a notice within 30 days after appointment. Informal probate notice: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section3-306 Source: M.G.L. c. 190B, §§ 3-1203, 3-306 |
| Small estate affidavit | Voluntary administration: if a Massachusetts resident left only personal property (no real estate) worth no more than $25,000, plus a motor vehicle of any value, an interested person may file a sworn voluntary personal representative statement with the Probate and Family Court in the county where the person lived, on the court's form, at least 30 days after death and if no petition for a personal representative has been filed. The statement lists assets, heirs and will beneficiaries, and is filed with the original will (if any) and a death certificate. The register then issues an attested copy, which the voluntary personal representative uses to collect the assets. Source: M.G.L. c. 190B, § 3-1201 |
| Deadline for creditor claims | A creditor of the deceased generally must start a lawsuit against the personal representative within 1 year after the date of death, and serve the personal representative (or file a notice of the claim with the register) within that year. Exceptions include enforcing a mortgage or other lien on estate property and certain personal injury claims limited to insurance proceeds. Source: M.G.L. c. 190B, § 3-803 |
| Who can be executor | Priority for appointment as personal representative: a person named in the will, then a surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and (if there is no known spouse or next of kin) a public administrator. Those with priority may nominate someone else. A personal representative files a bond; sureties on the bond are required unless the will waives them, all heirs or devisees waive them in writing, the representative is a qualified bank or trust company, or the court finds sureties are not in the estate's best interest. Bond: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section3-603. Source: M.G.L. c. 190B, §§ 3-203, 3-603 |
Deeds and transferring a house
| Signing and recording a deed | A deed cannot be recorded unless a certificate of acknowledgment (or proof of due execution) is attached to it. A conveyance is not valid against third parties without actual notice unless it is recorded in the registry of deeds for the county or district where the land lies. A deeds excise tax applies to sales of real estate: $2 for each $500 of consideration (above $100), or $1.50 per $500 in Barnstable County. Recording effect: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleI/Chapter183/Section4; deeds excise: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1. |
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Power of attorney and health care directives
| Financial power of attorney | A power of attorney is durable only if the written document states that it is not affected by the principal's later disability or incapacity, or that it takes effect upon disability or incapacity, or uses similar words. Acts of the agent under a durable power during the principal's incapacity bind the principal. The statute does not provide a statutory power of attorney form. Signing formalities are not set in these sections. Effect: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section5-502 Source: M.G.L. c. 190B, §§ 5-501, 5-502 |
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| Health care directive | Any competent adult may appoint a health care agent by signing a health care proxy in writing, in the presence of 2 adult witnesses who sign and affirm that the principal appeared to be at least 18, of sound mind, and under no constraint or undue influence. The person named as agent cannot be a witness. An alternate agent may be named. Massachusetts law provides for the health care proxy; there is no separate living will statute in the sections reviewed. Source: M.G.L. c. 201D, § 2 |
Estate and inheritance tax
| State estate or inheritance tax | Massachusetts has a state estate tax. For deaths on or after January 1, 2023, no estate tax is due if the federal taxable estate is $2,000,000 or less, and every taxable estate receives a credit of up to $99,600. Acts 2025, ch. 9, § 35 revised how the tax is computed (including for nonresidents' Massachusetts property) effective August 1, 2025; the $2,000,000 threshold was not changed. Source: M.G.L. c. 65C, § 2A(f), (g) |
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Planning documents and avoiding probate
| Medical power of attorney | Massachusetts uses a 'health care proxy.' Every competent adult may appoint a health care agent by signing a written health care proxy (or having it signed at their direction) in the presence of two adult witnesses, who sign and affirm in writing that the person appeared to be at least 18, of sound mind and under no constraint or undue influence. The person named as agent cannot be a witness. An alternate agent may be named. The agent can make any health care decision the person could make, including about life-sustaining treatment, subject to any limits written in the proxy, and must follow the person's known wishes, including religious and moral beliefs, or otherwise their best interests. Source: M.G.L. c. 201D, §§ 2, 5 |
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| Revocable living trust | Massachusetts adopted the Uniform Trust Code (M.G.L. c. 203E). A trust is created only if the settlor has capacity, shows an intent to create it, names a definite beneficiary (or it is a charitable, animal or permitted purpose trust), the trustee has duties, and the same person is not sole trustee and sole beneficiary. Unless the trust expressly says it is irrevocable, the settlor may revoke or amend it, by the method in the trust or, if none is provided, by any method showing clear and convincing evidence of intent. An agent under a power of attorney can revoke or amend only if both the trust and the power expressly allow it. Only property titled in the trust avoids probate. Source: M.G.L. c. 203E, §§ 402, 602 |
| Ways to avoid probate | Options include a revocable living trust (M.G.L. c. 203E, § 602) and, for small estates, 'voluntary administration': if the estate is entirely personal property, consisting of a motor vehicle plus other personal property worth no more than $25,000, an interested person may file a sworn statement with the court 30 days after death and act as voluntary personal representative to collect and distribute the assets without a full probate (M.G.L. c. 190B, § 3-1201). |
Executors and heirs
| Executor's duties | Within 3 months after appointment, the personal representative must prepare an inventory of the decedent's property at fair market value as of the date of death, with any encumbrances, and file it with the court or mail it to all interested persons. Creditors generally must bring an action against the personal representative within 1 year after the date of death (with notice filed with the register). The estate can be closed by a petition for an order of complete settlement, which may ask the court to approve the final account, determine heirs and approve distribution, and discharge the personal representative. |
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| Letters testamentary | To act for an estate, a personal representative must be appointed by order of the Probate and Family Court or a magistrate, qualify, and be issued letters; administration begins when letters are issued. Before receiving letters, the personal representative must accept the appointment and qualify by filing a bond with the court. Appointment may be informal or by formal petition in the county where the decedent lived. Qualification: https://malegislature.gov/Laws/GeneralLaws/PartII/TitleII/Chapter190B/Section3-601. The statute also refers to 'letters testamentary or letters of administration' (§ 3-1201). Source: M.G.L. c. 190B, §§ 3-103, 3-601 |
| Affidavit / determination of heirship | Massachusetts has no affidavit-of-heirship statute for real estate. Heirs are determined by the Probate and Family Court: a petition for formal probate of a will, or for adjudication of intestacy, asks the court for an order determining the heirs, and a petition for complete settlement of the estate may also ask the court to determine heirs. Source: M.G.L. c. 190B, §§ 3-402, 3-1001 |
| Transferring a car after death | A vehicle can be transferred through probate by the appointed personal representative, who signs the title assignment to the heir or buyer; the new owner then applies for a new certificate of title. For small estates, a vehicle can be handled through voluntary administration: the voluntary personal representative is treated as the estate's personal representative for registry purposes and may receive and sell the vehicle. The Registry of Motor Vehicles also offers an Affidavit of Surviving Spouse for a surviving spouse who wants to transfer or sell the decedent's vehicle. Title assignment and application for a new title: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleXIV/Chapter90D/Section15 |
Official Massachusetts forms
Probate court and deed recording by county
Massachusetts estate law FAQ
What makes a will valid in Massachusetts?
An individual 18 or older who is of sound mind may make a will. The will must be in writing, signed by the testator (or by someone else in the testator's conscious presence and at the testator's direction), and signed by at least 2 witnesses who each saw the testator sign or acknowledge the signature or the will.
Is a handwritten will valid in Massachusetts?
Massachusetts law has no exception for handwritten (holographic) wills. A handwritten will must be signed by 2 witnesses like any other will.
Does a will need to be notarized in Massachusetts?
Yes. A will can be made self-proved when signed, or later, by the testator's acknowledgment and the witnesses' affidavits before a notary or other officer authorized to administer oaths, using the certificate wording in the statute, under the officer's seal.
Who inherits if someone dies without a will in Massachusetts?
Surviving spouse: the entire estate if the deceased left no descendants or parents, or if all of the deceased's descendants are also the spouse's and the spouse has no other descendants. If no descendants but a parent survives, the spouse takes the first $200,000 plus 3/4 of the rest. If the spouse has descendants who are not the deceased's, or the deceased has descendants who are not the spouse's, the spouse takes the first $100,000 plus 1/2 of the rest. Whatever does not pass to the spouse goes to descendants; if none, to parents; if none, to brothers and sisters and their descendants; then to the nearest next of kin.
What is a surviving spouse entitled to in Massachusetts?
A surviving spouse may waive the will and claim a statutory share by filing a signed writing in the registry of probate within 6 months after the will is probated. If the deceased left children or other descendants, the spouse takes one third of the personal and real property. If there are kin but no descendants, the spouse takes $25,000 plus one half of the rest. In those two cases, anything above $25,000 is held for the spouse's life only (income and life estate). If there are no descendants or kin, the spouse takes $25,000 plus one half of the rest outright.
What is the small estate limit in Massachusetts?
Voluntary administration: if a Massachusetts resident left only personal property (no real estate) worth no more than $25,000, plus a motor vehicle of any value, an interested person may file a sworn voluntary personal representative statement with the Probate and Family Court in the county where the person lived, on the court's form, at least 30 days after death and if no petition for a personal representative has been filed. The statement lists assets, heirs and will beneficiaries, and is filed with the original will (if any) and a death certificate. The register then issues an attested copy, which the voluntary personal representative uses to collect the assets.
Is there a simplified probate process in Massachusetts?
Besides voluntary administration, an estate that is no larger than family allowances, exempt property, administration costs, reasonable funeral expenses and last-illness medical expenses may be distributed right away without notice to creditors and closed with a sworn closing statement. Informal (non-hearing) probate and appointment is also available: the petitioner must give heirs and devisees 7 days' written notice before filing and publish a notice within 30 days after appointment.
How does probate work in Massachusetts?
File a petition for informal or formal probate of the will and/or appointment of a personal representative with the Probate and Family Court in the county where the person lived. Once appointed, the personal representative prepares an inventory within 3 months and files it with the court or mails it to interested persons, pays valid claims and taxes, and distributes the estate. The estate may be closed by a sworn closing statement filed no earlier than 6 months after appointment, after the creditor claim period has ended.
How long do creditors have to file claims against an estate in Massachusetts?
A creditor of the deceased generally must start a lawsuit against the personal representative within 1 year after the date of death, and serve the personal representative (or file a notice of the claim with the register) within that year. Exceptions include enforcing a mortgage or other lien on estate property and certain personal injury claims limited to insurance proceeds.
Who can be an executor in Massachusetts?
Priority for appointment as personal representative: a person named in the will, then a surviving spouse who is a devisee, other devisees, the surviving spouse, other heirs, and (if there is no known spouse or next of kin) a public administrator. Those with priority may nominate someone else. A personal representative files a bond; sureties on the bond are required unless the will waives them, all heirs or devisees waive them in writing, the representative is a qualified bank or trust company, or the court finds sureties are not in the estate's best interest.
What does a quitclaim deed need to be valid in Massachusetts?
A deed cannot be recorded unless a certificate of acknowledgment (or proof of due execution) is attached to it. A conveyance is not valid against third parties without actual notice unless it is recorded in the registry of deeds for the county or district where the land lies. A deeds excise tax applies to sales of real estate: $2 for each $500 of consideration (above $100), or $1.50 per $500 in Barnstable County.
What are the requirements for a power of attorney in Massachusetts?
A power of attorney is durable only if the written document states that it is not affected by the principal's later disability or incapacity, or that it takes effect upon disability or incapacity, or uses similar words. Acts of the agent under a durable power during the principal's incapacity bind the principal. The statute does not provide a statutory power of attorney form.
What are the requirements for a health care directive in Massachusetts?
Any competent adult may appoint a health care agent by signing a health care proxy in writing, in the presence of 2 adult witnesses who sign and affirm that the principal appeared to be at least 18, of sound mind, and under no constraint or undue influence. The person named as agent cannot be a witness. An alternate agent may be named. Massachusetts law provides for the health care proxy; there is no separate living will statute in the sections reviewed.
Does Massachusetts have an estate or inheritance tax?
Massachusetts has a state estate tax. For deaths on or after January 1, 2023, no estate tax is due if the federal taxable estate is $2,000,000 or less, and every taxable estate receives a credit of up to $99,600.
How do I make a medical power of attorney in Massachusetts?
Massachusetts uses a 'health care proxy.' Every competent adult may appoint a health care agent by signing a written health care proxy (or having it signed at their direction) in the presence of two adult witnesses, who sign and affirm in writing that the person appeared to be at least 18, of sound mind and under no constraint or undue influence. The person named as agent cannot be a witness. An alternate agent may be named. The agent can make any health care decision the person could make, including about life-sustaining treatment, subject to any limits written in the proxy, and must follow the person's known wishes, including religious and moral beliefs, or otherwise their best interests.
How do living trusts work in Massachusetts?
Massachusetts adopted the Uniform Trust Code (M.G.L. c. 203E). A trust is created only if the settlor has capacity, shows an intent to create it, names a definite beneficiary (or it is a charitable, animal or permitted purpose trust), the trustee has duties, and the same person is not sole trustee and sole beneficiary. Unless the trust expressly says it is irrevocable, the settlor may revoke or amend it, by the method in the trust or, if none is provided, by any method showing clear and convincing evidence of intent. An agent under a power of attorney can revoke or amend only if both the trust and the power expressly allow it. Only property titled in the trust avoids probate.
What does an executor have to do in Massachusetts?
Within 3 months after appointment, the personal representative must prepare an inventory of the decedent's property at fair market value as of the date of death, with any encumbrances, and file it with the court or mail it to all interested persons. Creditors generally must bring an action against the personal representative within 1 year after the date of death (with notice filed with the register). The estate can be closed by a petition for an order of complete settlement, which may ask the court to approve the final account, determine heirs and approve distribution, and discharge the personal representative.
How do I get letters testamentary in Massachusetts?
To act for an estate, a personal representative must be appointed by order of the Probate and Family Court or a magistrate, qualify, and be issued letters; administration begins when letters are issued. Before receiving letters, the personal representative must accept the appointment and qualify by filing a bond with the court. Appointment may be informal or by formal petition in the county where the decedent lived.
Does Massachusetts have an affidavit of heirship?
Massachusetts has no affidavit-of-heirship statute for real estate. Heirs are determined by the Probate and Family Court: a petition for formal probate of a will, or for adjudication of intestacy, asks the court for an order determining the heirs, and a petition for complete settlement of the estate may also ask the court to determine heirs.
How can you avoid probate in Massachusetts?
Options include a revocable living trust (M.G.L. c. 203E, § 602) and, for small estates, 'voluntary administration': if the estate is entirely personal property, consisting of a motor vehicle plus other personal property worth no more than $25,000, an interested person may file a sworn statement with the court 30 days after death and act as voluntary personal representative to collect and distribute the assets without a full probate (M.G.L. c. 190B, § 3-1201).
How do I transfer a car title after someone dies in Massachusetts?
A vehicle can be transferred through probate by the appointed personal representative, who signs the title assignment to the heir or buyer; the new owner then applies for a new certificate of title. For small estates, a vehicle can be handled through voluntary administration: the voluntary personal representative is treated as the estate's personal representative for registry purposes and may receive and sell the vehicle. The Registry of Motor Vehicles also offers an Affidavit of Surviving Spouse for a surviving spouse who wants to transfer or sell the decedent's vehicle.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.