How Virginia probate works — the Commissioner of Accounts
Virginia does not have a separate 'probate court.' Instead, an estate is opened at the Circuit Court Clerk's office in the city or county where the person lived. The executor named in the will (or an administrator, if there's no will) 'qualifies' before the Clerk and receives a Certificate of Qualification — the authority to act for the estate.
What makes Virginia distinctive is the Commissioner of Accounts: a local attorney appointed by the Circuit Court who oversees the estate's paperwork. The personal representative files an inventory of assets and periodic accountings with the Commissioner, who reviews them to ensure the estate is administered properly.
Virginia also imposes a probate tax and requires notice to heirs. Real estate in Virginia often passes directly to the heirs by operation of law, which can affect who signs at closing — a detail worth confirming with an attorney before you sell.
How Maryland probate works — the Orphans' Court
In Maryland, estates are handled by the Register of Wills in each county (and Baltimore City), with the Orphans' Court providing judicial oversight. The personal representative is appointed by the Register and receives Letters of Administration authorizing them to act.
Maryland offers two tracks: 'regular estate' administration for larger estates and a simpler 'modified administration' available in many cases where the heirs are close family. Both involve filing an inventory and accountings and giving notice to interested persons and creditors.
Maryland is one of the few states with both an estate tax and an inheritance tax, though close relatives (spouses, children, parents, siblings) are generally exempt from the inheritance tax. This makes early tax guidance especially valuable for Maryland estates.
Selling real estate during probate in Virginia & Maryland
In both states, a home can be sold during administration once the personal representative has authority. In Virginia, because real estate often vests in the heirs, the heirs may need to join in the sale; in Maryland, the personal representative typically sells with appropriate authority and oversight.
An independent appraisal or broker opinion establishes fair value and protects the representative. From there the estate can list traditionally, or sell directly to a cash buyer for speed and certainty.
TAP Home Buyers provides written cash offers suitable for filing with the Commissioner of Accounts (VA) or the Register/Orphans' Court (MD), and we coordinate directly with your attorney so the sale stays within the process.
Tax implications — stepped-up basis in the DC Metro
As with the rest of the country, inherited property in Virginia and Maryland receives a stepped-up basis: the cost basis resets to fair market value on the date of death. Given how much DC-area home values have risen, this can eliminate most or all of the capital-gains tax when you sell near that value.
Inherited property is always long-term for capital-gains purposes, so selling quickly does not raise your tax rate. Virginia and Maryland both have state income taxes that can apply to any gain above the stepped-up basis.
Maryland's estate and inheritance taxes are the main regional wrinkle, though immediate family is usually exempt from the inheritance tax. Get a date-of-death valuation and speak with a CPA before selling. (TAP Home Buyers is not a tax advisor; this is general information.)
Cash sale vs. traditional listing — the DC Metro numbers
DC-area homes command high prices, which makes commissions and carrying costs large in absolute dollars — 5–6% on a $700,000 Fairfax or Montgomery County home is real money, and every month of taxes, insurance, and upkeep on an empty estate property adds up.
A traditional listing can maximize price on a well-maintained home if the estate has time and someone local to manage repairs and showings. A cash sale trades a bit of price for a fast, certain close with no repairs, no commissions, and no financing risk — often the better net outcome for out-of-area heirs or homes that need work.
We'll model both paths honestly for your specific property so you can choose with real numbers rather than guesswork.
Northern Virginia & Maryland county-by-county guide
Probate is handled locally in both states. Choose your jurisdiction for local details, cash-offer information, and the situations we help with:
DC Metro probate court directory (all 7 jurisdictions)
| Jurisdiction | Probate Court | Handles |
|---|---|---|
| Fairfax County | Fairfax County Circuit Court | Probate / Fiduciary, Foreclosure, Tax Delinquent |
| Arlington County | Arlington County Circuit Court | Probate / Fiduciary, Foreclosure |
| Prince William County | Prince William County Circuit Court | Probate / Fiduciary, Foreclosure, Tax Delinquent |
| Loudoun County | Loudoun County Circuit Court | Probate / Fiduciary, Foreclosure, Tax Delinquent |
| City of Alexandria | Alexandria Circuit Court | Probate / Fiduciary, Foreclosure |
| Montgomery County | Montgomery County Circuit Court | Probate / Estate, Foreclosure, Tax Sale |
| Prince George's County | Prince George's County Circuit Court | Probate / Estate, Foreclosure, Tax Sale |
Frequently asked questions
Is there a probate court in Virginia?
Not a separate one. Estates open at the Circuit Court Clerk's office, and a Commissioner of Accounts oversees the estate's inventory and accountings.
What is the Commissioner of Accounts?
A local attorney appointed by the Circuit Court who reviews the estate's filings to ensure the personal representative administers it properly.
What is the Orphans' Court in Maryland?
Maryland's probate court, which oversees estates administered through each county's Register of Wills.
Does Maryland have an estate or inheritance tax?
Yes to both, though close relatives — spouses, children, parents, siblings — are generally exempt from the inheritance tax. Early tax advice is worthwhile.
Does Virginia have an estate tax?
Virginia has no estate or inheritance tax, but it does charge a probate tax and state income tax that can apply to gains.
Can the heirs sell a Virginia home during probate?
Often the heirs must join the sale because Virginia real estate can vest in them directly. An attorney can confirm who needs to sign for your property.
What is a stepped-up basis?
The property's tax basis resets to fair market value on the date of death, which usually minimizes capital-gains tax when you sell near that value.
Do I need to repair an inherited DC-area home before selling?
Not with a cash buyer. We buy as-is, so the estate spends nothing on repairs, cleaning, or staging.
Can you buy if I live outside the DC area?
Yes. We handle remote sales for out-of-area heirs regularly across Northern Virginia and the Maryland suburbs.
How fast can TAP Home Buyers close in VA or MD?
As little as 7 days once the estate has authority to sell, or on whatever timeline the administration allows.
Have more questions? See the full 50-question probate FAQ or download the free probate guide.
Selling a DC-area probate property?
We work with executors and estate attorneys across Northern Virginia and the Maryland suburbs, provide written offers for court filings, and close on the estate's timeline.
Call or text (404) 999-3781