A Maryland inventory asks what the house was worth on the date of death.
When a regular Baltimore City estate is opened, the personal representative must list the decedent's real estate at its date-of-death value. Send the address, the date of death and the appointment date, and we can talk through the appraisal the estate needs.
Get a probate appraisal quote | Call (443) 909-2324
Does Maryland probate call for an appraisal of the house?
For a regular estate, the statute points to an appraisal, with two exceptions for real property. Estates and Trusts § 7-201 requires the personal representative to file an inventory within 3 months after appointment, describing each item and giving its fair market value as of the date of death.
Section 7-202 then says each inventory item is to be "fairly appraised as of the date of death." The personal representative may value listed securities, debts owed to the decedent and bank accounts, but must "secure an independent appraisal" of the other categories, and a house falls in that group. Instead of an appraisal, subsection (c) allows real property to be valued at:
- the full cash value used for property tax assessment as of the most recent date of finality, which the Tax-Property Article sets at January 1; or
- the contract price on the settlement statement of an arm's-length sale that settles within 1 year after the death.
Those two options do not apply to property assessed on its use value. The statute lets the personal representative hire "a qualified and disinterested appraiser," whose name and address go on the inventory beside the items appraised.
Not every estate files that inventory. When the probate property is worth $50,000 or less at the date of death, or $100,000 or less when the surviving spouse is the sole legatee or heir, the estate can qualify for small estate administration under § 5-601. Modified administration replaces the formal inventory and account with a final report due within 10 months of appointment (§ 5-704). The estate's attorney can tell you which path applies.
Who handles a Baltimore City estate
An estate is opened where the person who died was domiciled. Baltimore City and Baltimore County are separate jurisdictions with separate Registers of Wills, and the Registers note that a ZIP code can cover more than one jurisdiction. When the person was domiciled in the City, the inventory goes to the Register of Wills for Baltimore City. The Registers also serve as clerk to the Orphans' Court, here the Orphans' Court for Baltimore City, and determine and collect inheritance tax. The Maryland Judiciary describes the Orphans' Court as the state's probate court.
The Registers' guide, Administering Estates in Maryland, adds two practical points: appraisals must reflect the actual date-of-death value, and appraisals containing the word "approximate" or similar qualifying words are not accepted.
Three things a Baltimore inventory value depends on
The date
The inventory date is the date of death, not the day the estate was opened or the day the house is listed. A later sale or a buyout between heirs is a separate question.
The route
The personal representative chooses the method. The assessment option uses a property tax figure from the Maryland Department of Assessments and Taxation (SDAT) fixed as of January 1, not the house as it stood at the death; an appraisal studies the house and its market at that date.
Who uses the figure
The heirs, the personal representative and, for inheritance tax, the Register of Wills all work from the inventory figure.
Inheritance tax and the inventory value
Maryland has both an inheritance tax and an estate tax. The inheritance tax is 10% of the clear value of property passing to a person outside the exempt groups (Tax-General § 7-204). Under § 7-203(b), it does not apply to property passing to a spouse, children and stepchildren and their descendants, parents, grandparents, brothers and sisters, spouses of children, and certain other close family. Nieces, nephews, cousins and friends generally pay it. Under § 7-207, the value reported to the Register of Wills is generally the appraised date-of-death value from the inventory.
On the federal side there is no inheritance tax at all. Federal law imposes an estate tax instead, charged against the estate itself and owed only above a threshold that is set year by year. For a U.S. citizen or resident who dies in 2026, its line sits at $15,000,000.
Tax questions to raise before the inventory is filed
The IRS generally treats an heir's basis as the fair market value at the date of death; an alternate valuation date is available only when the executor files Form 706 and elects it (IRS: gifts and inheritances). Ask the estate's attorney or tax adviser which route and date the estate will use; an appraisal supports a value, not a tax result.
What the house was, and was worth, when its owner died
The appraisal studies sales and market conditions around the date of death, not today's prices. If the house has since been cleared out or repaired, an inspection shows it after that work, so earlier photos, an old listing, inspection reports and invoices help show what existed then; where records fall short, the report states its assumption.
Details to include when you call
| Detail | Why we ask |
|---|---|
| Property address, and whether the decedent lived in Baltimore City or Baltimore County | Identifies the Register that receives the inventory |
| When the person died and when the personal representative was appointed | Sets the effective date and the 3-month inventory clock |
| The valuation route the attorney expects | An appraisal, the assessment figure or an arm's-length sale settling within a year |
| Condition at the death, and any cleanup or repairs since | Lets the report describe the earlier house |
| Access and deadline | Affects the inspection day and the delivery day |
Steps in a Baltimore probate assignment
- Scope it. Share the address, the date of death, the report's users and your deadline. Scope, fee and delivery are set out in writing before any work.
- Inspection first, then the paperwork. The appraiser visits where access allows and reviews whatever you have on the house's condition at the date of death.
- Study that market. Sales and conditions near the date of death are analyzed and adjusted for differences from the house.
- Read the report. Check the effective date, stated use and assumptions, and send corrections before the inventory is filed.
Fee and delivery for a probate appraisal
The inventory is due within 3 months after appointment, so call early if the personal representative was appointed weeks ago. Ask for a written scope, fee and delivery estimate for your property, intended use and deadline. For an inheritance outside probate, see estate appraisals; for an heir's basis question, see IRS step-up appraisals.
A Baltimore address and a date of death are enough to begin
Send the Baltimore address, the date of death and who will use the report, and we will discuss the scope with you.
Get a probate appraisal quote | Call (443) 909-2324
Written with AI assistance for The Appraising Group Baltimore. It summarizes Maryland probate valuation rules for general readers; no house is valued here, and nothing on the page is legal or tax advice.