New to estate planning? You’re in the right place. A living trust is a legal document that holds your family’s assets so they pass directly to your loved ones — no probate court, no delays, no public record. That’s the core idea.
If you’re just starting to figure this out, I’d suggest reading Having the Estate Planning Talk with Your Parents first — it walks through the whole picture and how to get the conversation started. Then come back here for the Georgia-specific rules.
Already know the basics? Keep scrolling — everything below is specific to Georgia.
You’re not alone in this. As someone who went through the estate planning process with my own aging parents, I know the weight of these conversations — the awkwardness, the guilt, the fear that you’re not doing enough or doing it too late. Take a breath. You’ve found the right place, and Georgia has recently made estate planning significantly easier for families.
Here’s the headline: Georgia now has transfer-on-death (TOD) deeds — a simple, low-cost way to pass real estate to your heirs without probate. This just became available on July 1, 2024 (SB 420), making Georgia one of the last states to adopt this tool. Combined with no state estate tax, no inheritance tax, and no gift tax, Georgia families have a clean tax environment for estate planning.
But Georgia has a unique twist that sets it apart from every other state: instead of a standard elective share, Georgia uses Year’s Support — a centuries-old provision that can potentially award the entire estate to the surviving spouse and minor children. Understanding how Year’s Support works (and how trusts interact with it) is critical for anyone doing estate planning in Georgia.
Here’s everything you need to know — no legal jargon, just clear answers from a son who’s been through it.
TOD Deeds: Georgia’s New Probate-Avoidance Tool
New law: Georgia enacted transfer-on-death deeds via SB 420, effective July 1, 2024. Georgia was one of the last states in the nation to adopt TOD deeds — this is the most significant probate-avoidance development in Georgia in years.
A TOD deed lets you name a beneficiary who receives your real property automatically at your death — no probate required. You keep full ownership and control during your lifetime and can revoke or change the deed at any time.
How Georgia TOD Deeds Work (O.C.G.A. 44-17-1 through 44-17-7)
- You sign a deed naming a grantee beneficiary who receives the property at your death
- The deed must be recorded in the county where the property is located during your lifetime
- You keep full control — you can sell, mortgage, or revoke the deed at any time
- The beneficiary has no interest in the property during your lifetime
- At death, the property transfers directly — no probate needed
- A TOD deed can be revoked by recording a revocation instrument, recording a new TOD deed, or by a subsequent conveyance that transfers all interest
TOD Deed vs. Living Trust for Real Estate
| Feature | TOD Deed | Living Trust |
|---|---|---|
| Cost | $300–$500 to prepare and record | $2,500–$6,000 for a full trust |
| Avoids probate? | Yes, for that property | Yes, for all trust assets |
| Incapacity protection? | No | Yes — successor trustee steps in |
| Conditions on inheritance? | No — beneficiary gets property outright | Yes — age restrictions, spendthrift protections, staggered distributions |
| Year’s Support exposure? | Likely not subject (passes outside probate) | Not subject (assets in trust are outside the probate estate) |
| Best for | Single property, one clear beneficiary, simple situation | Multiple assets, complex families, ongoing control needed |
Many Georgia families will benefit from using both — a TOD deed for the family home and a trust for everything else.
Year’s Support: Georgia’s Unique Spousal Protection
Georgia is the only state that does not provide a fixed-percentage elective share for surviving spouses. Instead, Georgia uses Year’s Support (O.C.G.A. 53-3-1 through 53-3-21) — a provision that can award as much as the entire estate to the surviving spouse and minor children.
How Year’s Support Works
- Who can petition: The surviving spouse or minor children (under 18)
- Filing deadline: Within 2 years of the decedent’s death
- Amount: There is no fixed amount — the award must reflect what is “necessary for the support and maintenance of the family in accordance with their standard of living”
- Priority: Year’s Support has first priority over virtually all other claims — ahead of funeral expenses, administration costs, taxes, and creditors (O.C.G.A. 53-7-40)
- Can override a will: The surviving spouse can petition regardless of what the will says
Year’s Support and Trusts
This is the critical planning point: assets held in a properly funded revocable living trust or irrevocable trust are generally not subject to Year’s Support claims, because they are not part of the probate estate. For blended families or second marriages where Year’s Support could disrupt your intended distribution, a trust is the primary planning tool to control the outcome.
Two Trust Types in Georgia
Georgia has not adopted the Uniform Trust Code. Instead, Georgia uses the Revised Georgia Trust Code of 2010, codified at O.C.G.A. Title 53, Chapter 12. The code was significantly modernized by HB 121 (effective July 1, 2018), which added decanting, directed trusts, virtual representation, and non-judicial settlement agreements.
Revocable Living Trust
- Avoids probate — assets pass directly to beneficiaries without court involvement
- You maintain full control — revocable and amendable during your lifetime
- Privacy — trust assets don’t become part of public court records
- Incapacity protection — successor trustee steps in without needing court-appointed guardianship
- Year’s Support shield — trust assets are generally outside the probate estate and not subject to Year’s Support claims
- Works alongside TOD deeds — use both for comprehensive coverage
Irrevocable Trust
- Once established, you give up control — the trade-off for asset protection and tax benefits
- No DAPTs in Georgia — HB 441 (self-settled asset protection trusts) was vetoed by Governor Deal in 2018
- Dynasty trusts: Up to 360 years (extended from 90 years by HB 121, 2018)
- Medicaid planning — can protect assets if established 5+ years before applying
- Directed trusts (O.C.G.A. 53-12-500 et seq.) — split trustee duties among multiple parties
- Decanting — move assets from an old trust to a new one with better terms
Georgia Rules at a Glance
Probate Rules
- Court system: Probate Court — one per county (159 courts statewide)
- Two tracks: Solemn form (notice to all heirs, binding) vs. common form (no notice, faster but can be challenged for 4 years)
- No administration necessary: For intestate estates where all heirs agree on division (O.C.G.A. 53-2-40)
- Typical timeline: 6–12 months
- Executor commission: 2.5% in + 2.5% out + up to 3% in-kind + 10% of interest
- TOD deeds now available (SB 420, effective July 1, 2024)
Tax Rules & Property
- No state estate tax (effectively ended 2005)
- No inheritance tax
- No gift tax
- State income tax on trusts: 5.19% flat rate (2025, heading toward 4.99%)
- Common law (separate property) state
- No tenancy by the entirety
- Default co-ownership: Tenancy in common — joint tenancy with survivorship must be expressly created
- Homestead exemption: $21,500 (bankruptcy; $2,000 property tax)
Solemn Form vs. Common Form: Georgia’s Two-Track Probate
Georgia offers two ways to probate a will — and choosing correctly matters:
| Feature | Solemn Form | Common Form |
|---|---|---|
| Notice to heirs? | Yes — all heirs must be notified | No notice required |
| Speed | Slower (must wait for notice period) | Faster — can be done immediately |
| Finality | Binding — generally cannot be challenged after probate | Can be challenged for up to 4 years |
| Best for | Most families — the finality is worth the extra time | Uncontested estates where speed is critical |
Most Georgia attorneys recommend solemn form for the certainty it provides. Common form leaves a 4-year window where a disgruntled heir can challenge the will — a risk that’s rarely worth the time savings.
Official Sources
O.C.G.A. Title 53 — Wills, Trusts, and Administration of Estates · O.C.G.A. Title 53, Chapter 12 — Trusts · O.C.G.A. Title 53, Chapter 3 — Year’s Support · O.C.G.A. 44-6-201 — Rule Against Perpetuities · Georgia DOR — Estate Tax FAQ · State Bar of Georgia
What Estate Planning Costs in Georgia
| What You’re Paying For | Typical Range in Georgia | When You’d Use It |
|---|---|---|
| Simple will | $350 – $1,000 | Single person, straightforward assets, no trust needed |
| TOD deed (per property) | $300 – $500 | Quick, low-cost probate avoidance for a single property (new option since July 2024) |
| Revocable living trust (individual) | $2,500 – $3,500 | Individual wanting comprehensive probate avoidance + incapacity protection |
| Revocable living trust (married couple) | $4,500 – $6,500 | Married couple — probate avoidance, Year’s Support planning |
| Full estate plan package (trust + will + POA + advance directive) | $5,000 – $8,500 | Most families — this is what you actually need |
Atlanta metro vs. rural Georgia: Attorney fees in Atlanta, Marietta, and Roswell run 20–30% higher than rural practitioners. Savannah and Augusta fall between metro and rural pricing. Hourly rates range from $250–$450 statewide, with specialist estate planning attorneys in Atlanta charging $350–$600+.
Want to understand exactly what you’ll pay? Many Georgia estate planning attorneys offer initial consultations for $100–$500 (often credited toward your plan). The State Bar of Georgia’s Find a Lawyer tool can connect you with trust and estate specialists. Find Georgia estate planning attorneys below.
With a Trust vs. Without (Probate) in Georgia
| Factor | With a Living Trust | Without (Probate) | Why It Matters |
|---|---|---|---|
| Timeline | Weeks to a few months | 6–12 months minimum | Georgia probate involves 159 county probate courts with varying efficiency |
| Cost | $2,500–$8,500 (one-time trust creation) | $2,000–$5,000+ in attorney fees + court costs + executor commission | Trust costs are one-time; probate costs recur each generation |
| Privacy | Completely private | Public record — will, petition, inventory all filed with the court | Trust assets and beneficiaries remain confidential |
| Year’s Support | Trust assets generally not subject to Year’s Support claims | Full probate estate is subject to Year’s Support | Critical for blended families — trust protects your intended distribution |
| Court involvement | None | Required — solemn or common form probate through Probate Court | Solemn form requires notice to all heirs; common form can be challenged for 4 years |
| Out-of-state property | No ancillary probate needed | Separate probate in each state | Important for families with property in Florida, South Carolina, or Tennessee |
| Incapacity protection | Successor trustee steps in seamlessly | Court-supervised conservatorship needed | Conservatorship is public, expensive, and emotionally difficult |
Estate Planning Readiness Checklist for Georgia
Estate Planning Readiness Checklist — Georgia
Check each item you feel confident about. Your progress is saved automatically.
Most families begin exactly where you are. Here are the best next steps:
- What Is a Living Trust? — the complete beginner's guide
- Having the Estate Planning Talk — how to start the conversation
- How to Avoid Probate — why this matters
You have a solid foundation. Fill in the remaining gaps:
- Funding Your Trust — how to retitle assets
- The 5 Documents Every Family Needs
- Estate Tax & Gift Tax Guide
You understand the fundamentals and you're prepared to work with a professional. The next step is finding an estate planning attorney who knows Georgia law.
Common Estate Planning Mistakes in Georgia
A trust only avoids probate for assets that have been retitled into it. An unfunded trust is just an expensive stack of paper. Real estate, bank accounts, and investments all need to be moved into the trust’s name.
A will does not avoid probate — it goes through it. A will tells the probate court what you want, but the court still controls the process. Only a trust, joint ownership, beneficiary designations, and certain deeds bypass probate entirely.
Retirement accounts (401k, IRA) and life insurance pass by beneficiary designation — not by your will or trust. Outdated designations (like a former spouse) override everything else in your estate plan.
A trust handles what happens after death, but a durable power of attorney and healthcare directive handle what happens if you become incapacitated. Without these, your family may need an expensive court-supervised guardianship.
There is no perfect time to plan your estate. Every day without a plan is a day your family is unprotected. The best time to start is right now — even if you begin with just the basics.
The best way to avoid these mistakes? Work with an estate planning attorney who knows Georgia law. A qualified attorney will catch the state-specific issues that generic online advice misses.
Other Important Planning Tools in Georgia
Georgia Advance Directive for Health Care
Georgia combines the living will and healthcare power of attorney into a single document — the Advance Directive for Health Care (O.C.G.A. Title 31, Chapter 32). It covers:
- Healthcare agent designation — names someone to make medical decisions when you cannot
- Living will directives — your instructions about life-sustaining treatment in terminal conditions or permanent unconsciousness
- Organ donation and disposition of remains
Execution requirements: Must be signed by the declarant (18+, of sound mind) and witnessed by two adults. Witnesses cannot be people who will inherit from you or benefit financially from your death.
Georgia also uses POLST (Physician Orders for Life-Sustaining Treatment) — medical orders signed by both patient and physician covering CPR, level of intervention, and nutrition preferences.
Learn more about healthcare directives →
Financial Power of Attorney
Georgia adopted the Uniform Power of Attorney Act in 2017 (O.C.G.A. Title 10, Chapter 6B). Key features:
- Statutory form available (O.C.G.A. 10-6B-70) — third parties are required to accept the statutory form
- Execution: Must be signed by the principal, attested by one witness (18+, not the agent), and attested by a notary public (separate person from the witness)
- Springing POA allowed but not recommended — creates practical problems proving the triggering condition
- Effective immediately by default unless the document states otherwise
Learn more about powers of attorney →
Long-Term Care Considerations
Georgia Medicaid covers long-term nursing home care with strict asset limits. The look-back period is 5 years (60 months). Georgia’s Medicaid Estate Recovery Program (MERP) can seek reimbursement after death, but estates under $25,000 are exempt from recovery. No recovery occurs while a surviving spouse, child under 21, or blind/disabled child survives. For families concerned about long-term care costs, an irrevocable trust established more than 5 years before applying is the most reliable planning tool.
Learn more about long-term care planning →
Find a Georgia Estate Planning Attorney
Find a Georgia Estate Planning Attorney
Georgia’s new TOD deeds, unique Year’s Support rules, and 159-county probate court system create a planning landscape where professional guidance matters. Whether you’re in Atlanta, Savannah, Augusta, or rural Georgia, an attorney who understands Year’s Support planning, the solemn form vs. common form choice, and the new TOD deed option can save your family significant time and money.
Use the directories below to find a qualified estate planning attorney in your area, or email us and we’ll point you in the right direction.
Where are you in this journey?
- My parents are getting older — just starting to think about this
- We need a plan now — ready to take action
- Settling an estate — dealing with a parent’s passing
Georgia attorney directories:
- State Bar of Georgia
- State Bar of Georgia — Find a Lawyer
- Atlanta Bar Association (Estate Planning & Probate Section)
- American College of Trust and Estate Counsel (ACTEC) — Find a Fellow
- National Academy of Elder Law Attorneys (NAELA)
Questions to Ask Before You Hire a Georgia Estate Planning Attorney
- How many estate plans do you create per year, and what percentage of your practice is trust and estate work?
- How does Year’s Support affect our estate plan — do we need a trust to protect our intended distribution?
- Should we use the new TOD deeds, a trust, or both for our real estate?
- Do you recommend solemn form or common form probate for our situation?
- What’s included in your flat fee (trust, pour-over will, POA, advance directive, trust funding)?
- Will you help with funding the trust — retitling deeds, bank accounts, and investment accounts?
- We have property in [Florida/South Carolina/Tennessee] — how do you handle multi-state planning?
Recent Georgia Updates
- 2025 — HB 111 (Income Tax Reduction): Retroactively reduced Georgia’s flat income tax rate to 5.19% for tax year 2025 (from the previously scheduled 5.29%). Applies to trusts and estates. Rate is heading toward 4.99% with annual 0.10% reductions.
- 2025 — HB 112: One-time tax credit/rebate for taxpayers who filed both 2023 and 2024 returns.
- 2024 — SB 420 (TOD Deeds): Enacted Georgia’s first transfer-on-death deed law, effective July 1, 2024. Georgia was one of the last states to adopt TOD deeds. This is the most significant probate-avoidance tool added in Georgia in years.
- 2024 — Flat Income Tax: Georgia converted from graduated rates (top of 5.75%) to a 5.39% flat tax for tax year 2024.
- 2018 — HB 121 (Trust Code Modernization): Major overhaul of the Revised Georgia Trust Code — extended the Rule Against Perpetuities from 90 to 360 years (enabling dynasty trusts), added decanting, directed trusts, virtual representation, and non-judicial settlement agreements.
- 2018 — HB 441 (DAPT — Vetoed): Would have permitted self-settled asset protection trusts in Georgia. Governor Deal vetoed the bill. No subsequent DAPT legislation has been enacted.
Last reviewed: February 2026
Last updated: February 2026. I review Georgia’s estate planning rules quarterly and update this page whenever laws change. Bookmark it.
Go Deeper: Estate Planning Guides
| Guide | What You’ll Learn |
|---|---|
| Living Trusts: The Complete Guide | What a living trust is, how it works, and whether your family needs one — the foundation |
| How to Avoid Probate | Every method to keep your family out of court — trusts, TOD accounts, joint tenancy, and more |
| Having the Estate Planning Talk | How to start the hardest conversation your family will ever have — with scripts and strategies |
| Estate Tax Planning | Federal and state estate taxes, gift tax exclusions, and the step-up in basis explained |
| How to Fund Your Trust | The step everyone forgets — how to actually move your assets into your trust |
| The 5 Documents Every Family Needs | Trust, will, powers of attorney, healthcare directive — the complete package |
| Protecting Your Parents’ Legacy | Long-term care, Medicaid, blended families, and the threats nobody warns you about |
| Compare State Estate Planning Rules | See how your state compares on probate costs, estate taxes, and trust-friendly features |