Maryland HB17 modifies venue rules for probate and inheritance tax exemptions.
Maryland HB17 changes the venue for probate proceedings, specifying that they must occur in the county where the decedent was domiciled or where the largest part in value of the decedent's property was located. It also alters inheritance tax exemptions, excluding certain property transfers from taxation, including those for domestic partners, Holocaust victims, and small estates. The bill applies to decedents dying on or after July 1, 2026.
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- Legal Framework
- Critical Issues
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