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15. If the estate of a nonresident decedent contains real or tangible personal property located in Maine, is that property taxable to Maine?

Yes, if the entire gross estate plus prior taxable gifts plus Maine elective property is valued above $1,000,000 for decedents dying on January 1, 2006 or later ($950,000 for deaths in calendar year 2005). The amount of tax due to Maine will correspond to the proportion of property located in Maine, compared to all property of the estate. For example, if the value of the property located in Maine represents 25% of the entire value of the estate, then generally 25% of the total credit for state death taxes (as calculated on the pro forma federal Form 706) will be due to Maine. Real property transferred to a pass-through entity by a decedent is considered real property owned by the decedent (see FAQ#22).

(Rev. 09/05/08)

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