Estate Planning in Georgia

Georgia does not impose a state estate tax or inheritance tax, making estate planning straightforward from a tax perspective. Simple wills cost $350-$800, while comprehensive estate plans with trusts run $1,800-$4,000. Georgia probate is handled through county-level Probate Courts, with procedures varying by county. Estates with wills attached go through solemn form probate (requiring notice to heirs) or common form probate (without notice). Georgia allows Transfer on Death deeds for real property as of 2020, providing a new probate avoidance tool. Annual returns must be filed with the Probate Court for estates under administration. Georgia's Advance Directive for Health Care Act governs living wills and healthcare powers of attorney. Medicaid look-back period in Georgia is five years, making advance planning critical for those anticipating long-term care needs. Georgia recognizes holographic wills (handwritten, unwitnessed) in limited circumstances.