Selling inherited land in Maryland

Maryland's small estate rules

In Maryland, the simplified small estate process can be used for real estate in some cases.

The threshold: Estate of $50,000 or less ($100,000 or less if the surviving spouse is the sole legatee or heir). It is measured by fair market value less secured debts at date of death (Est. & Trusts 5-601). This is a simplified court administration (petition under 5-602), not an affidavit.

Maryland's small estate process can transfer land, because all of a decedent's property, real or personal, passes to the personal representative for administration. Land counts toward the limit at market value less recorded debts it secures.

Law: Md. Code, Est. & Trusts 1-301, 5-601 and 5-602. Confirm current figures with the probate court.

Steps to sell inherited land in Maryland

• Find the will, if there is one, and the deed or tax bill showing the parcel.
• Ask the probate court or an attorney which path applies: full probate, a small estate process, or another filing.
• Get written proof of who can sign, such as letters from the court. The title company will ask for it.
• If several heirs inherited the land, agree on the sale and the split in writing. See selling land owned by several heirs.
• Ask for a cash offer and compare it with a listing. Taxes and loans are paid from the sale at closing.

Taxes when you sell

Inherited land usually gets a stepped-up basis: its value on the date of death. If you sell close to that value, the taxable gain may be small. Our capital gains guide explains it. Ask a CPA about your numbers.

Maryland land at a glance

• Average farm real estate value: $9,950 per acre (2026, USDA).
• Average property tax on farmland: about $33.72 per acre per year (2022 Census of Agriculture).
• Transfer tax: State transfer tax is 0.5% of the consideration, and all counties and Baltimore City also charge a recordation tax. In fiscal 2026, recordation tax runs $2.50 to $7.00 per $500 of consideration outside Montgomery County, where it varies. Most counties and Baltimore City also charge a local transfer tax, usually 0.5% to 1.5%, and Montgomery County's varies with value. Calvert, Carroll, Frederick, Somerset and Wicomico counties charge no local transfer tax.
• Seller disclosure: No state disclosure/disclaimer form is required for vacant land. Md. Real Property 10-702 applies only to single family residential real property improved by four or fewer single family units.

These are statewide averages, not an appraisal. See selling land in Maryland for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions