Estate Planning in Georgia

Like all states, Georgia recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2O.C.G.A. § 53-4-20Verified Sep 15, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later. Georgia also has the lowest minimum age for creating a will in the country—just 14 yearsO.C.G.A. § 53-4-20Verified Sep 15, 2026View source—which can matter for young people who've inherited property.

A Georgia healthcare power of attorney is signed before 2O.C.G.A. § 31-32-4Verified Jul 15, 2026View source witnesses; notarization is not requiredO.C.G.A. § 31-32-4Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsO.C.G.A. § 31-32-4Verified Jul 15, 2026View source old and cannot be the named agent, anyone who would inherit from the principal or the principal’s healthcare providers. The agent must be at least 18 yearsO.C.G.A. § 31-32-4Verified Jul 15, 2026View source old, and Georgia bars the principal’s healthcare providers from serving.

A Georgia financial power of attorney is signed before 1O.C.G.A. §§ 10-6B-1 through 10-6B-81Verified Sep 18, 2026View source witness and a notaryO.C.G.A. §§ 10-6B-1 through 10-6B-81Verified Sep 18, 2026View source; both are required. The document is durable by defaultO.C.G.A. §§ 10-6B-1 through 10-6B-81Verified Sep 18, 2026View source: it stays in effect if the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedO.C.G.A. §§ 10-6B-1 through 10-6B-81Verified Sep 18, 2026View source. The state adopted the Uniform Power of Attorney Act in 2017, modernizing its rules around financial powers of attorney. Documents created before 2017 may not reflect the current law’s protections.

Georgia does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

Georgia does not require a revocable living trust to be notarizedO.C.G.A. § 53-12-1 et seq.Verified Jul 15, 2026View source. Georgia allows transfer-on-death deeds for real estate, enabling property to pass directly to named beneficiaries without probate. This is a significant probate avoidance tool that doesn't require creating a trust. Transferring a home into a revocable trust does not forfeit Georgia's homestead exemption—the protection carries through to trust-held property. Transferring property into a revocable trust does not trigger a property tax reassessment in Georgia, so property taxes remain at their current level. Georgia fully enforces no-contest clauses in trusts and wills. A beneficiary who unsuccessfully challenges the document can lose their entire inheritance, which strongly discourages frivolous disputes.

Georgia does not automatically revoke an ex-spouse as beneficiary upon divorce. Without updating beneficiary designations after a divorce, an ex-spouse may still inherit life insurance proceeds and retirement accounts—regardless of what a will says. Georgia does not protect inherited IRAs from creditors. Unlike the owner's own retirement accounts, inherited IRAs in Georgia are vulnerable to creditor claims, which is an important consideration when naming beneficiaries.

Georgia has not yet authorized remote online notarization (RON). All documents requiring notarization must be signed in the physical presence of a notary.