Massachusetts Estate Tax

Massachusetts Intestate Succession — Best Essential Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains what happens when someone dies dying without a will in Massachusetts — exactly who inherits under Massachusetts’s intestate-succession law, and what surprises families most. All shares are from Massachusetts statute, verified as of June 2026.

In This Massachusetts Guide:

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Who Inherits When There Is No Will in Massachusetts

Here is exactly how Massachusetts divides an estate when there is no will:

If the person leaves… Who inherits in Massachusetts
Spouse, no children If no surviving descendants and no surviving parent, the spouse inherits the entire estate (100%). If no surviving descendants but a parent survives, the spouse receives the first 200000 plus 3/4 of the remaining balance; the surviving parent(s) receive the rest.
Spouse + shared children If all surviving descendants are also descendants of the surviving spouse and the spouse has no other descendants from another relationship, the spouse inherits the entire estate (100%). The children inherit nothing during the spouse’s lifetime under intestacy. However, if the spouse has additional children who are not the decedent’s descendants, the spouse receives the first 100000 plus 1/2 of the remaining balance; the decedent’s children split the rest per capita at each generation.
Spouse + children from another relationship If the decedent had one or more surviving descendants who are not descendants of the surviving spouse (children from a prior relationship), the spouse receives the first 100000 plus 1/2 of the remaining balance. The decedent’s children (including any shared children) split the remainder per capita at each generation. Stepchildren who were not legally adopted by the decedent have no inheritance rights.
Children, no spouse Children inherit the entire estate, divided per capita at each generation under Section 2-106. If all children survive, they share equally. If a child predeceased but left descendants, the shares are pooled and redistributed equally at each generation level.
No spouse, no children The estate passes in this order under Section 2-103: (1) to the decedent’s surviving parents equally, or to the surviving parent if only one; (2) if no parents, to descendants of the decedent’s parents (siblings, nieces, nephews) per capita at each generation; (3) if none, to the decedent’s next of kin in equal degree, computed by the rules of civil law, with those claiming through a nearer ancestor preferred over those claiming through a more remote ancestor.
No living relatives (escheat) Under Section 2-105, if there is no taker under Section 2-103 (no surviving spouse, descendants, parents, siblings, nieces/nephews, or any next of kin), the intestate estate escheats to the Commonwealth of Massachusetts. A special rule applies to veterans without heirs who die while members of a state veterans’ home: property passes to the legacy fund for that home.

These shares come from Massachusetts intestate-succession law (MGL Chapter 190B, Sections 2-102 and 2-103 (Massachusetts Uniform Probate Code)).

How Massachusetts divides shares among descendants: Massachusetts uses per capita at each generation under Section 2-106, not traditional per stirpes. The estate is divided into equal shares at the nearest generation with survivors, and shares for deceased members who left descendants are pooled and redistributed equally at the next generation. This ensures all members of the same generation receive equal shares.

Massachusetts homestead and family allowance: Massachusetts did NOT adopt the UPC homestead allowance (Section 2-402 is reserved). Instead, Massachusetts has a separate homestead statute under MGL Chapter 188: an automatic homestead of 125000 applies to all homeowners; a declared homestead (recorded at the Registry of Deeds) protects up to 500000; individuals aged 62 or older or with qualifying disabilities may each claim 500000 even if owning jointly.

This protection survives death and continues for the surviving spouse and minor children under Section 10 of Chapter 188. Additionally, under Section 2-403, the surviving spouse may claim up to 10000 in exempt property (household furniture, automobiles, furnishings, appliances, personal effects), which has priority over all unsecured claims.

Under Section 2-404, the court may grant a reasonable family allowance in periodic installments to the surviving spouse and minor or dependent children during estate administration.

Half-blood relatives in Massachusetts: Under Section 2-107, half-blood relatives inherit the same share they would inherit if they were of the whole blood. A half-sibling inherits equally with a full sibling; there is no distinction.

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Assets That Pass Outside Massachusetts Intestate Rules

Assets with named beneficiaries (life insurance, retirement accounts, payable-on-death bank accounts), jointly held property with right of survivorship, and assets in a trust pass outside Massachusetts intestate succession rules and are not governed by Chapter 190B. Only assets in the decedent’s individual name without a beneficiary designation go through intestacy.

Other Massachusetts intestacy rules: (1) Massachusetts did NOT adopt the 120-hour survival requirement — Section 2-104 is reserved, so there is no minimum survival period for intestate heirs. (2) Massachusetts did NOT adopt the UPC homestead allowance (Section 2-402 reserved), relying instead on the more generous separate Chapter 188 homestead statute.

(3) The catch-all heir category uses “next of kin in equal degree” computed under civil law rules, rather than the UPC’s more detailed hierarchy through grandparents. (4) Stepchildren have no inheritance rights unless legally adopted by the decedent.

What Dying Without a Will in Massachusetts Really Means

When someone dies without a will in Massachusetts, the state’s intestate-succession law — not the family — decides who inherits. The shares above show exactly how Massachusetts divides an estate when someone is dying without a will in Massachusetts, and they often surprise people: a spouse may not automatically inherit everything.

Understanding dying without a will in Massachusetts helps a family know what to expect before they walk into probate court. Remember that some assets pass outside these rules entirely, so the full picture of dying without a will in Massachusetts depends on how each asset was titled.

You don’t have to do this alone

If you are settling a loved one’s estate in Massachusetts, your state’s probate court self-help center and free legal-aid offices can walk you through the process at no cost. For an active probate or a deadline, talk to a licensed probate attorney in your state.

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Official Massachusetts Sources & Resources

This Massachusetts intestate-succession guide was last verified against official sources in June 2026. Laws change — verify with your state court or a licensed attorney.

More Massachusetts Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.