Estate Planning in Tennessee

Like all states, Tennessee recognizes formally executed wills and living trusts as valid estate planning tools. A standard will here requires 2T.C.A. § 32-1-104Verified Sep 16, 2026View source adult witnesses, and adding a notarized self-proving affidavit can streamline the probate process later. The state also recognizes holographic (handwritten) wills, though these have stricter proof requirements and are more vulnerable to legal challenges.

A Tennessee healthcare power of attorney is signed before either 2Tenn. Code Ann. § 68-11-1805; Tenn. Comp. R. & Regs. 0720-36-.13Verified Jul 15, 2026View source witnesses or a notary publicTenn. Code Ann. § 68-11-1805; Tenn. Comp. R. & Regs. 0720-36-.13Verified Jul 15, 2026View source. Witnesses must be at least 18 yearsTenn. Code Ann. § 68-11-1805; Tenn. Comp. R. & Regs. 0720-36-.13Verified Jul 15, 2026View source old and cannot be the named agent. Those restrictions do not apply when the document is notarized instead of witnessed. The agent must be at least 18 yearsTenn. Code Ann. § 68-11-1805; Tenn. Comp. R. & Regs. 0720-36-.13Verified Jul 15, 2026View source old.

A Tennessee financial power of attorney requires neither witnesses nor notarization to be validT.C.A. §§ 34-6-101 to 34-6-112; §§ 66-22-101, 66-24-101, 66-26-101, 66-26-103Verified Sep 20, 2026View source. A notarized signature carries a statutory presumption that it is genuineT.C.A. §§ 34-6-101 to 34-6-112; §§ 66-22-101, 66-24-101, 66-26-101, 66-26-103Verified Sep 20, 2026View source. It is not durable unless it says soT.C.A. §§ 34-6-101 to 34-6-112; §§ 66-22-101, 66-24-101, 66-26-101, 66-26-103Verified Sep 20, 2026View source, in words such as “This power of attorney shall not be affected by subsequent disability or incapacity of the principal”; without that language it ends when the principal becomes incapacitated. A springing power of attorney, one that takes effect only when the principal becomes incapacitated, is permittedT.C.A. §§ 34-6-101 to 34-6-112; §§ 66-22-101, 66-24-101, 66-26-101, 66-26-103Verified Sep 20, 2026View source.

Tennessee 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.

Tennessee does not require a revocable living trust to be notarizedTenn. Code Ann. § 35-15-101 et seq.Verified Jul 15, 2026View source. Tennessee does not allow transfer-on-death deeds for real estate. Without this option, real property must pass through probate or be held in a trust to avoid court proceedings. Transferring a home into a revocable trust does not forfeit Tennessee'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 Tennessee, so property taxes remain at their current level.

Tennessee 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.

Tennessee authorizes remote online notarization (RON), allowing trusts, healthcare directives, powers of attorney to be notarized via video call from anywhere. However, wills are excluded from RON and still require in-person notarization.