Wills and estate planning in Texas

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

In plain words: in Texas 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	Recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary · Uniform Power of Attorney Act
Health care directive	2 witnesses or a notary
State estate tax	No
State inheritance tax	No
Community property	Yes
Age of majority / UTMA age	18 / 21

Signing a will

Statute: Tex. Est. Code § 251.051 (attested); § 251.052 (holographic).

If a devisee is a subscribing witness and the will cannot otherwise be established, the gift is void, unless at least one disinterested, credible person corroborates the witness's testimony (Tex. Est. Code § 254.002). The cap at the intestate share comes from § 254.002(b) and was not re-verified.

Witnesses must be credible and over 14 and must sign in the testator's presence (§ 251.051). A holographic will is valid if wholly in the testator's handwriting and signed, with no witnesses (§ 251.052); it can be made self-proving by the testator's affidavit (§ 251.107). § 251.104 SELF-PROVING AFFIDAVIT: the testator and both witnesses make the affidavit before an officer authorized to administer oaths, who adds the official seal. It must be attached or annexed to the will and begins 'THE STATE OF TEXAS / COUNTY OF ___ / Before me, the undersigned authority, on this day personally appeared...'. Substantial compliance is enough. Last amended in 2017 (HB 2271); 2025 HB 3421 did not change it but added § 256.156(c), under which a copy of a lost will with a copy of a compliant self-proving affidavit can be self-proved. Texas has no electronic wills statute (HB 3848 (2019) was not enacted).

Power of attorney

Statute: Tex. Est. Code ch. 751 (Durable Powers of Attorney) and ch. 752 (Statutory Durable Power of Attorney), substantially revised in 2017 to incorporate UPOAA provisions.

The POA must be signed by the adult principal and acknowledged before a notary or other officer authorized to take acknowledgments of deeds. It must contain durability language such as 'This power of attorney is not affected by subsequent disability or incapacity of the principal' (§ 751.0021). The STATUTORY DURABLE POWER OF ATTORNEY form is at § 752.051 and is optional; the principal initials or strikes categories. Hot powers need express grant (§ 751.031): trusts, gifts, survivorship, beneficiary designations, and delegation. A POA used for real property must be recorded in the county (§ 751.151). The upoaa=true value is a judgment call: Texas enacted UPOAA provisions into its own Durable Power of Attorney Act in 2017 rather than the uniform act verbatim.

Health care directive

Called: Directive to Physicians and Family or Surrogates (living will); Medical Power of Attorney.

Statute: Tex. Health & Safety Code ch. 166: directive § 166.032 (form § 166.033); medical power of attorney § 166.154 (form § 166.164); witness rules § 166.003.

Both witnesses must be competent adults. At least one may not be the designated agent, a relative by blood or marriage, an heir or will beneficiary, the attending physician or the physician's employee, a direct-care employee or officer, director, partner or business-office employee of the health care facility or its parent, or a person with a claim against the estate (§ 166.003).

Either form can be signed before two qualifying witnesses or acknowledged before a notary instead of witnesses (§§ 166.032, 166.154). The notary option for the medical POA was added by HB 995 (2017). The HHSC forms page also hosts the Statutory Durable POA form.

If there's no will: what a spouse gets

If all the decedent's children and descendants are also the spouse's, the spouse takes all community property (Tex. Est. Code § 201.003). For separate property the spouse takes one-third of personal property and a life estate in one-third of real property; the rest goes to the children (§ 201.002).

A spouse's right to a share

No elective share; the surviving spouse keeps their one-half of community property and has homestead and family allowance rights instead.

Estate and inheritance tax

No state estate tax.

No inheritance tax.

Probate

Probate is light when the will requests independent administration (Tex. Est. Code ch. 401), and muniment of title is available for debt-free estates (ch. 257). A small-estate affidavit is available for intestate estates up to $75,000, excluding homestead and exempt property, which requires court approval (Tex. Est. Code § 205.001).

Official form: fhb.hhs.texas.gov.

Money God drafts a Texas 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.