Wills and estate planning in Georgia

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Georgia a will is valid when it's signed in front of 2 adult witnesses. There is no state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary + 1 witness · Uniform Power of Attorney Act
Health care directive	2 witnesses
State estate tax	No
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: O.C.G.A. § 53-4-20.

The will stays valid, but a gift to a witness, or to the witness's spouse, is void unless the will is also attested by the required number of other, disinterested witnesses (O.C.G.A. § 53-4-23).

Two competent witnesses sign in the testator's presence. Holographic wills are not recognized. No electronic-wills statute was found: bills HB 940 (2022) and HB 901 (2024) died. Georgia has no elective share; a spouse and minor children instead claim 'year's support' (O.C.G.A. § 53-3-1 et seq.), which can override the will.

Power of attorney

Statute: O.C.G.A. § 10-6B-1 et seq. (Georgia Uniform Power of Attorney Act, eff. July 1, 2017).

Signed by the principal, attested in the principal's presence by one competent witness who is not a named agent, and also attested by an officer under O.C.G.A. § 44-2-15 (normally a notary). The officer must be a different person from the witness (§ 10-6B-5). Hot powers (trusts, gifts, survivorship, beneficiary designations, disclaimers) need an express grant (UPOAA § 201 analog, O.C.G.A. § 10-6B-40). Statutory form at § 10-6B-80. The section numbers for the hot powers and the form were not re-verified against the official code.

Health care directive

Called: Georgia Advance Directive for Health Care.

Statute: O.C.G.A. § 31-32-1 et seq. (form § 31-32-4; execution § 31-32-5).

Two adult witnesses of sound mind. Neither may be the health care agent, a person who would knowingly inherit or benefit financially from the declarant's death, or a person directly involved in the declarant's health care. At most one may be an employee, agent or medical staff member of the facility where the declarant is receiving care (§ 31-32-5).

Statutory form at § 31-32-4. Rules here come from Justia/FindLaw reproductions of § 31-32-5; the official code site was not reachable. Notarization is not required.

If there's no will: what a spouse gets

The spouse shares equally with the children, but never takes less than one-third of the estate (O.C.G.A. § 53-2-1(c)).

A spouse's right to a share

No elective share. The spouse and minor children may claim year's support from the estate instead (O.C.G.A. § 53-3-1 et seq.).

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Moderate. Probate court handles probate in solemn or common form. There is no general small-estate affidavit, but heirs can petition for an order that no administration is necessary when there are no debts and the heirs agree (O.C.G.A. § 53-2-40, cite not re-verified), and year's support can absorb small estates.

Official form: aging.georgia.gov.

Money God drafts a Georgia will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.