(a) Not more than $75,000 of the fair market value of the estate is attributable to personal property; and
(b) Not more than $200,000 of the fair market value of the estate is attributable to real property.
(2) The fair market value of the estate shall be determined under this section:
(a) As of the date of death; or
(b) If the date of death is more than one year before the date of filing of the affidavit, as of a date within 45 days before the filing of the affidavit.
(3) In determining fair market value under this section, the fair market value of the entire interest in the property included in the estate shall be used without reduction for liens or other debts. [2019 c.165 §3]