Estate Planning in Georgia

This is general information, not legal advice. A Georgia estate planning attorney can help with your specific situation.

Estate planning is how you decide what happens to your property and who makes decisions for you when you cannot. In Georgia, a complete plan usually involves four documents: a will, a durable financial power of attorney, an Advance Directive for Health Care, and — for many families — a revocable living trust. Georgia has eliminated its state estate tax and has no inheritance tax, so planning here centers on family protection, smooth asset transfer, and avoiding the time and cost of probate.

Wills

A Georgia will lets you direct who receives your property, name a personal representative (executor) to settle your estate, and nominate a guardian for minor children. Georgia’s minimum age to make a will is 14 years old under O.C.G.A. § 53-4-10 — one of the lowest thresholds in the country. Every will must be in writing, signed by the testator, and witnessed by at least two people (O.C.G.A. § 53-4-20). Georgia does not recognize handwritten wills without witnesses or oral wills. If you die without a will, Georgia’s intestate succession statute (O.C.G.A. § 53-2-1) divides your estate among your closest relatives according to a fixed formula that may not reflect your wishes.

Read the full guide to Wills in Georgia

Powers of Attorney

A financial power of attorney authorizes someone (your “agent”) to manage your finances if you become incapacitated. Under the Georgia Power of Attorney Act (O.C.G.A. §§ 10-6B-1 et seq., effective July 1, 2017), a written POA is durable by default — it survives incapacity unless the document expressly says otherwise. The Act also permits springing (conditional) POAs that take effect only on a specified event, such as a physician’s finding of incapacity. Execution requires the principal’s signature before a notary public and one witness.

Read the full guide to Powers of Attorney in Georgia

Advance Directive for Health Care

Georgia’s Advance Directive for Health Care (O.C.G.A. §§ 31-32-1 through 31-32-14) is a single combined document that (1) designates a healthcare agent to make medical decisions if you cannot, and (2) states your treatment preferences for end-of-life situations. It replaced both the old Georgia living will and the old durable power of attorney for health care when the Act took effect July 1, 2007. Execution requires two adult witnesses; no notary is needed.

Read the full guide to the Georgia Advance Directive for Health Care

Revocable Living Trusts

A revocable living trust holds assets in your name during your lifetime and transfers them directly to beneficiaries at your death — bypassing the county probate court entirely. Governed by the Revised Georgia Trust Code (O.C.G.A. Title 53, Chapter 12), trusts must be created in writing and signed by the settlor. Georgia does not require trusts to be registered with any state agency. Instead, a trustee may provide a Certification of Trust to banks and other third parties confirming the trust’s authority without disclosing its full terms (O.C.G.A. § 53-12-280).

Read the full guide to Trusts in Georgia

Naming a Guardian for Minor Children

If you have minor children, your will is the proper place to nominate a guardian. Under O.C.G.A. § 29-2-4, if the child has no other living parent when the will is probated, letters of guardianship are issued to the nominated person without a court hearing. The probate court retains authority to appoint a different guardian if the nomination would not serve the child’s best interest.

Read the full guide to Guardianship Nomination in Georgia

Estate and Inheritance Taxes

Georgia eliminated its state estate tax effective July 1, 2014, and has never had a state inheritance tax or gift tax. For 2026, the federal estate tax exemption is $15,000,000 per individual under the One Big Beautiful Bill Act (signed July 4, 2025), meaning the vast majority of Georgia estates owe no estate tax at any level.

Read the full guide to Estate Taxes in Georgia

Where to Start

If you are ready to create or update an estate plan, a Georgia estate planning attorney can prepare documents tailored to your family and assets. Find a Georgia estate planning attorney