Trusts, Wills, and Estate Planning in DC, Maryland, and Virginia: What Homeowners Need to Know Before Our Virtual Seminar

As fall brings more time to review household plans, it’s worth asking what would happen to your home if you couldn’t manage it, or after your death. Marlena McWilliams and the Mascotti & Company team help homeowners across DC, Maryland, and Virginia understand how property ownership fits into a bigger plan. The rules differ by jurisdiction, so the details matter.

Key takeaways

 

 

• In 2026, the federal estate tax exclusion is $15 million per person. DC’s exclusion is $4,988,400; Maryland’s is $5 million; Virginia has no separate state estate tax.

 

 

• Maryland also has an inheritance tax. It generally does not apply to close relatives such as a spouse, child, parent, or sibling, but may apply to other beneficiaries.

 

 

• DC, Maryland, and Virginia authorize transfer-on-death (TOD) deeds for real property. Each jurisdiction has its own requirements, and the deed generally must be recorded before the owner dies.

 

 

• A will guides probate; by itself, it usually does not avoid probate. How a home is titled can affect what happens next.

 

 

• Gather your current estate documents, property deeds, account beneficiaries, and a list of key contacts before meeting with an estate planning attorney.

 

 

Why a homeowner’s estate plan needs a local review

A will or trust is only one part of a plan. The deed to your home, ownership of bank and investment accounts, and beneficiary forms can all affect who receives property and whether it passes through probate.

That can be especially important in the DMV. Someone who owns a home in DC and a second property in Maryland or Virginia may face different local rules, and potentially more than one probate process, if property is held solely in their name and not covered by a nonprobate arrangement.

A trust may help avoid probate for assets properly transferred into it. A TOD deed or joint ownership may offer another path in some situations. But these tools are not interchangeable, and none is right for every household. A local estate planning attorney can assess your family, assets, tax exposure, and goals together.

DC, Maryland, and Virginia: the differences homeowners should know

Washington, DC

For 2026, DC’s estate tax exclusion is $4,988,400, and tax rates reach 16%. That is much lower than the federal exclusion, so a DC homeowner may need to consider DC estate tax even if federal estate tax is not expected to apply. Review current DC estate tax guidance with an attorney or tax professional.

DC law authorizes TOD deeds for DC real estate. A deed must meet local requirements and be recorded with the DC Recorder of Deeds before the owner’s death. The details of signing, recording, and revoking the deed matter.

DC also permits electronic wills under specific statutory rules. That does not mean any digital document or online signature will qualify. The execution requirements are detailed; see the DC electronic will statute.

Maryland

Maryland’s 2026 estate tax exclusion is $5 million. Maryland also has a separate inheritance tax, generally up to 10% for taxable transfers to certain beneficiaries. Many close relatives are exempt, but a TOD deed does not necessarily remove property from inheritance tax. Review the Maryland Comptroller’s estate and inheritance tax information for current guidance.

Maryland’s new TOD deed law took effect October 1, 2026. The deed must meet Maryland requirements and be recorded before the owner’s death in the land records for the county where the property is located. Maryland’s electronic-will rules also have specific safeguards, including requirements around the testator, witnesses, and attorney supervision. An attorney can confirm whether a particular signing method is valid.

One point that can cause confusion: a $50,000 figure sometimes associated with Maryland concerns small-estate administration, not a general exemption from inheritance tax.

Virginia

Virginia has no separate state estate tax or general inheritance tax. Federal estate tax rules may still apply, and probate, creditor, and beneficiary issues still need attention. Virginia explains its tax position on its estate and inheritance tax page.

Virginia authorizes TOD deeds for real property. A deed must comply with Virginia law and be recorded in the land records where the property is located before the owner dies. Virginia permits holographic, or handwritten, wills in certain circumstances, but strict rules apply to how they are written and proved. A properly witnessed will prepared with legal advice is often a more reliable choice.

Across all three jurisdictions: a traditional will generally needs to be a signed writing witnessed by two people. DC and Maryland also have provisions for electronic wills, but their requirements differ. Do not assume that a will or deed prepared for one jurisdiction will work in another.

Federal estate tax and property titles

For someone who dies in 2026, the federal estate tax exclusion is $15 million per person. A married couple may be able to make up to $30 million of exclusion available through planning and portability, but a surviving spouse generally needs a timely federal estate tax return to elect portability, even when no tax is due. The IRS explains the rules in its estate and gift tax guidance.

The federal figure is not the whole story. DC’s lower exclusion and Maryland’s separate inheritance tax can matter even when federal estate tax does not. Taxable estate calculations can also depend on more than the value of a home. Bring questions about tax exposure to a qualified tax professional or estate planning attorney.

Your deed matters, too. A home might be owned solely, jointly with rights of survivorship, through a trust, or with a TOD deed. Each arrangement has different legal and practical consequences. A trust only helps with probate avoidance for property that has been properly transferred to it. A TOD deed may keep a home out of ordinary probate, but it does not automatically resolve taxes, debts, title issues, or disputes among beneficiaries.

Documents to gather before meeting with an attorney

Marlena McWilliams and the Mascotti & Company team encourage homeowners to start with an organized file, not to make legal choices without advice, but to help an attorney see the full picture.

Gather what you have from this checklist:

 

 

• Will, including any codicils or prior versions

 

 

• Financial power of attorney and medical power of attorney, if applicable

 

 

• Advance medical directive

 

 

• Trust documents, plus records showing which assets are titled in the trust

 

 

• Current property deeds and a list of every property you own, including its jurisdiction and how it is titled

 

 

• Beneficiary designations for retirement accounts, life insurance, and other accounts

 

 

• TOD deeds, if you have them, and the recording information

 

 

• List of digital accounts and instructions for accessing important records

 

 

• Names and contact details for your attorney, financial adviser, and tax professional

 

 

Review your plan after major life events, such as marriage, divorce, a birth, a death, buying or selling property, or moving between DC, Maryland, and Virginia. A move can affect which law applies to your will, where documents should be recorded, and how your property is handled.

Join our virtual estate planning seminar

A good first step is understanding the questions to ask. At our upcoming virtual seminar on trusts, wills, and estate planning, attorneys can discuss jurisdiction-specific issues and explain what homeowners should consider. Seminar details and registration information are available from the Mascotti & Company team.

Come with questions about your home, current documents, or a move between DC, Maryland, and Virginia. Marlena McWilliams and the Mascotti team look forward to helping you get organized and connect with the right information.

Written by Mascotti & Company, a DMV real-estate team with Keller Williams Capital Properties.

This article is for educational purposes only and is not legal, tax, or financial advice. Laws and individual circumstances vary. Consult a licensed estate planning attorney in the jurisdiction relevant to your situation.

Mascotti & Company provides equal professional services without regard to race, color, religion, sex (including gender identity and sexual orientation), disability, familial status, or national origin.