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  <!-- ═══════════════════════════════════════════════════════
       TIER 1 — CORE PAGES (priority 1.0 / 0.9)
  ══════════════════════════════════════════════════════════ -->

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    <lastmod>2026-06-22</lastmod>
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    <lastmod>2026-06-22</lastmod>
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  <url>
    <loc>https://estatetaxrates.com/obbba-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
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  <url>
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    <lastmod>2026-06-22</lastmod>
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    <lastmod>2026-06-22</lastmod>
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    <lastmod>2026-06-22</lastmod>
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  <url>
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    <lastmod>2026-06-22</lastmod>
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  <!-- ═══════════════════════════════════════════════════════
       TIER 2 — ESTATE TAX STATE CALCULATOR PAGES (priority 0.9)
  ══════════════════════════════════════════════════════════ -->

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    <loc>https://estatetaxrates.com/new-york-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
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    <loc>https://estatetaxrates.com/massachusetts-estate-tax</loc>
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    <lastmod>2026-06-22</lastmod>
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  <url>
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  <url>
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  <url>
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  <url>
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    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
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  <url>
    <loc>https://estatetaxrates.com/vermont-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://estatetaxrates.com/maine-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://estatetaxrates.com/hawaii-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://estatetaxrates.com/maryland-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://estatetaxrates.com/washington-dc-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <!-- ═══════════════════════════════════════════════════════
       TIER 2B — INHERITANCE TAX STATE PAGES (priority 0.9)
  ══════════════════════════════════════════════════════════ -->

  <url>
    <loc>https://estatetaxrates.com/pennsylvania-inheritance-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
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  <url>
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  <url>
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    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <url>
    <loc>https://estatetaxrates.com/nebraska-inheritance-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.9</priority>
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  <!-- ═══════════════════════════════════════════════════════
       TIER 3 — "NO ESTATE TAX" STATE PAGES (priority 0.6)
       Add once these pages are built.
  ══════════════════════════════════════════════════════════ -->

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  <url>
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  <url>
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    <lastmod>2026-06-22</lastmod>
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    <priority>0.6</priority>
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  <url>
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    <lastmod>2026-06-22</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://estatetaxrates.com/louisiana-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://estatetaxrates.com/kentucky-estate-tax</loc>
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  <url>
    <loc>https://estatetaxrates.com/oklahoma-estate-tax</loc>
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    <changefreq>yearly</changefreq>
    <priority>0.6</priority>
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    <loc>https://estatetaxrates.com/nebraska-estate-tax</loc>
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    <changefreq>yearly</changefreq>
    <priority>0.6</priority>
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    <loc>https://estatetaxrates.com/delaware-estate-tax</loc>
    <lastmod>2026-06-22</lastmod>
    <changefreq>yearly</changefreq>
    <priority>0.6</priority>
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  <url>
    <loc>https://estatetaxrates.com/alaska-estate-tax</loc>
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