Compare State Estate Planning Rules

Estate planning rules vary dramatically from state to state. Probate costs, estate taxes, inheritance taxes, and available planning tools all depend on where you (or your parents) live. Use these comparison tables to see how your state stacks up — then visit your state’s full guide for the details.

Quick Reference: All 50 States + DC

This table shows the factors that matter most when comparing estate planning rules. Click your state name for the full guide.

Notes: Ohio* uses a TOD designation affidavit rather than a traditional TOD deed. Wisconsin* adopted community property by legislation (Marital Property Act 1986). Missouri* is technically probate-only but the Jones decision (2009) allowed recovery through a beneficiary deed. Alaska, South Dakota, and Tennessee offer opt-in community property trusts for the double step-up in basis. Estate tax exemption amounts shown are approximate 2026 figures and may be inflation-adjusted.

State Estate Tax Comparison

Only 12 states and DC impose their own estate tax — separate from the federal $15 million exemption. If your parents live in one of these states, the state tax threshold is what matters for planning.

Planning note: In states without portability (all except Maryland and Hawaii), a credit shelter trust is essential for married couples to use both spouses’ exemptions. Without one, the first spouse’s exemption is wasted.

Inheritance Tax Comparison

Six states tax what beneficiaries receive, with rates depending on the relationship between the deceased and the heir. This is different from estate tax, which taxes the estate itself.

Why State Comparison Matters

Probate Avoidance Tools by State

Not every probate avoidance tool is available in every state. This matters because in states with fewer tools, living trusts become more important — sometimes essential.

States Without TOD Deeds for Real Property

Transfer-on-death deeds let you pass real estate outside probate without a trust. These states don’t offer them, making trusts the primary real estate probate avoidance tool:

• Alabama — No TOD deeds, no Lady Bird deeds, no TBE. Trusts are essentially the only option.
• Idaho — No TOD deeds for real property despite being a UPC state.
• Iowa — Pending legislation (HF 125/HF 816) has repeatedly stalled.
• Kentucky — SB 34 pending for 2026.
• Louisiana — Civil law system uses successions instead.
• Massachusetts — No TOD deeds for real property; trusts essential for real estate.
• New Jersey — Legislation pending; TOD for vehicles only (since 2023).
• North Carolina — Has Lady Bird deeds as an alternative.
• Pennsylvania — No TOD deeds and no Lady Bird deeds.
• Rhode Island — S0141 pending.
• South Carolina — S.49 pending; H.4264 for Lady Bird deeds also pending.
• Tennessee — SB984 pending.
• Vermont — Has Lady Bird deeds as an alternative.

Lady Bird Deed States

Only about six states recognize enhanced life estate deeds (Lady Bird deeds), which transfer property at death while letting the owner retain full control during life — including the right to sell without the remainderman’s consent:

• Florida
• Michigan
• North Carolina
• Texas
• Vermont
• West Virginia

Community Property States

In community property states, most assets acquired during marriage belong equally to both spouses. The biggest estate planning advantage: a potential double step-up in basis at the first spouse’s death, which can save families tens of thousands in capital gains taxes.

Premier Trust Jurisdictions

Some states have deliberately modernized their trust laws to attract trust business from other states. Families with significant assets sometimes establish trusts in these states regardless of where they live.

Medicaid Estate Recovery: Probate-Only vs. Expanded

After a Medicaid recipient dies, the state seeks to recover what it paid for their care. This is where the biggest planning difference lies. In probate-only states, assets outside probate (trusts, TOD deeds, joint accounts) are generally protected. In expanded recovery states, the state can reach beyond probate into trusts, TOD accounts, joint tenancy, and more.

*Missouri is technically probate-only but the Jones case (2009) created a gray area around beneficiary deeds. The aggressiveness of expanded recovery varies significantly by state — see your state’s guide for specifics.

States with Dower or Curtesy Rights

Only three states still retain the ancient common-law right of dower (for surviving wives) or curtesy (for surviving husbands), which gives the surviving spouse a claim to a portion of the deceased spouse’s real property regardless of what the will says:

• Arkansas — Both spouses must sign every deed to real property during marriage
• Kentucky — 1/3 life estate or 1/2 fee simple depending on children
• Ohio — Dower is 1/3 life estate in all real property owned during marriage

Find Your State’s Full Guide

Every state guide covers trust types, probate process, tax rules, available tools, Medicaid recovery, powers of attorney, healthcare directives, recent legislation, and how to find a qualified estate planning attorney.

Go deeper: Living Trusts Guide · How to Avoid Probate · Estate Tax Planning · Protecting Your Parents’ Legacy

Last updated: February 2026. Data reflects state laws current through early 2026, including recent legislative changes. Estate tax exemption amounts may be inflation-adjusted; check your state’s guide for the most current figures. This page is educational information, not legal advice.