Key facts: Maryland requires a mandatory 30-day waiting period after death before estate assets can be distributed to heirs under the Maryland Statutory Probate Rules Code. Estates valued at $50,000 or less may qualify for simplified small estate administration procedures.

Heirs inheriting a house with a mortgage generally have the right to assume the existing loan under federal Garn-St. Germain Act protections.

The inherited property receives a stepped-up cost basis equal to fair market value at the date of the decedent's death for capital gains tax purposes. Maryland does not recognize community property, so property ownership rules depend on how title was held—joint tenancy, tenancy in common, or sole ownership.