In this paper, a hierarchical estimator combined with the nonlinear observer and particle filter (PF) is proposed to accurately estimate the vehicle state and tire forces of distributed in-wheel motor drive electric vehicles (DIMDEVs) when the traditional tire models are not available. The proposed estimator consists of lower and upper layers. The lower layer, i.e. longitudinal tire force nonlinear observer (LTFNO) aims at estimating the longitudinal force based on the available drive/brake torques and rotational speed of wheels. The convergence of LTFNO is proved by the invariant set principle. The upper layer receives these estimated longitudinal tire forces from LTFNO and estimates the vehicle state including lateral tire forces based on an expert model (EM). The designed EM utilizes basic knowledge and rules about tire characteristics to approximate the unknown lateral tire force. The upper estimator combines with EM (EEM) to further improve the accuracy. The EEM takes the modeling errors and disturbances into account and avoids the usage of complex established tire models. Then PF is applied in the upper layer to complete the estimation, which only needs measurable longitudinal/lateral accelerations and yaw rate signals. Finally, the effectiveness of the designed hierarchical estimator is verified by Carsim and Simulink co-simulations. The results show the proposed strategy can accurately estimate the vehicle state and tire forces in real-time.