Estate Planning in Georgia: A Complete Guide

Does Georgia have a state estate tax?

No — Georgia has no state estate tax. The federal estate tax applies only to estates exceeding $13.61 million per individual (2024). Georgia also has no state inheritance tax.

How does Georgia probate work?

Georgia probate is handled through the Probate Court in each county. Georgia allows both solemn form and common form probate. Solemn form provides immediate finality but requires more process; common form is simpler but can be contested for up to 4 years.

Can Georgia residents use a transfer-on-death deed?

Georgia enacted transfer-on-death deed legislation effective 2024. Georgia residents can now transfer real property to named beneficiaries without probate using a transfer-on-death deed recorded before death.

What is Georgia's year's support?

Georgia law provides for a 'year's support' allowance — a court award of property to a surviving spouse and minor children sufficient to support them for one year after the decedent's death. This allowance takes priority over most creditor claims and even over the will.

How long does probate take in Georgia?

Georgia probate timelines vary by county and form chosen. Common form probate in Georgia can be completed in 6–12 months if uncontested, though creditor claims and tax deadlines may extend the process. Solemn form probate, which requires notice and a hearing, typically takes 3–4 months to obtain letters testamentary but does not shorten the overall estate administration. The Georgia Probate Court where the estate is filed will guide the executor on local timelines and requirements.

What happens to my estate in Georgia if I die without a will?

If you die intestate in Georgia, your estate passes under Georgia's intestacy statutes: a surviving spouse generally receives one-third of the estate (or more if there are no children), and children share the remainder equally. However, a surviving spouse can also file a year's support petition in Georgia to claim assets for one year of living expenses, which may take priority over the statutory distribution. The Georgia Probate Court will appoint an administrator to manage the estate if no executor is named.

Does Georgia Medicaid recovery affect my estate plan?

Yes — Georgia's Medicaid estate recovery program requires the state to seek reimbursement from an estate for long-term care benefits paid to a beneficiary. Georgia can recover against the probate estate and, under certain circumstances, against non-probate assets. If long-term care is a possibility, Georgia residents should consider a revocable living trust or irrevocable planning strategies with a qualified elder-law attorney to protect assets from Medicaid recovery claims.