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Comparison

Legal & estate planning: state tax, homestead, and probate rules compared across all 50 states and DC.

After Medicaid, the biggest state-by-state variation families face is in estate planning. Twelve states and DC levy estate tax; five states levy inheritance tax; nine are community-property states. Homestead protection ranges from unlimited (Florida, Texas) to under $25,000 in a few. The six launch states have fully reviewed entries; the others have category-level answers (estate tax: yes/no, community property: yes/no) confidently filled, with the specific numbers and statutory cites flagged for editorial verification.

Six launch states · jump to a full guide

FloridaCaliforniaTexasNew YorkPennsylvaniaArizona

State estate tax

A tax on the gross value of a decedent's estate before distribution. Levied at the state level on top of (or separate from) any federal estate tax. Twelve states and DC currently levy this; the rest do not.

Six launch states · editorially verified

Florida

None

California

None

Texas

None

New York

Yes — graduated to 16%

$7.16M exemption (2025), '5% cliff' if estate exceeds 105% of exemption.

Pennsylvania

None

Arizona

None

State inheritance tax

A tax paid by the recipient of inherited assets, with rates that vary by relationship to the decedent. Different from estate tax. Only KY, MD, NE, NJ, and PA still levy this (Iowa repealed effective 1/1/2025).

Six launch states · editorially verified

Florida

None

California

None

Texas

None

New York

None

Pennsylvania

Yes — 0/4.5/12/15%

0% spouse; 4.5% direct descendants; 12% siblings; 15% others.

Arizona

None

Homestead exemption (creditor protection)

Maximum equity in the primary residence protected from most creditor claims. Florida and Texas are famously unlimited; others use dollar caps that vary by an order of magnitude.

Six launch states · editorially verified

Florida

Unlimited home value

Constitutional; 0.5 acre urban / 160 acres rural.

California

$313k – $678k

Graduated by county median home price; CCP §704.730.

Texas

Unlimited home value

10 acres urban / 100-200 rural; constitutional.

New York

$179,975 – $179,975

Adjusted by region (downstate higher).

Pennsylvania

Limited

PA homestead protection narrower than most states.

Arizona

$400,000

Raised from $150k by Prop 209 (2022); CPI-adjusted.

Marital property regime

Community property states give each spouse a 1/2 interest in assets acquired during marriage; common-law states leave ownership with the titled spouse. Affects estate-planning and step-up-in-basis math. The nine community-property states are AZ, CA, ID, LA, NV, NM, TX, WA, WI.

Six launch states · editorially verified

Florida

Common law

California

Community property

Full double step-up in basis.

Texas

Community property

New York

Common law (equitable distribution)

Pennsylvania

Common law (equitable distribution)

Arizona

Community property

Small-estate threshold (simplified probate)

Estates under this dollar value can use a streamlined probate or affidavit procedure. Above this, full probate is generally required (unless avoided via trust or beneficiary designations).

Six launch states · editorially verified

Florida

$75,000

Summary administration under FS §735.201.

California

$208,850

Increased in 2025; small-estate affidavit under Prob. Code §13100.

Texas

$75,000

Small-estate affidavit; alternative: independent administration.

New York

$50,000

Voluntary administration under SCPA Art. 13.

Pennsylvania

$50,000

Settlement of small estate under 20 Pa.C.S. §3102.

Arizona

$200k personal / $300k real

Raised by HB 2116, effective June 30, 2025.

POA statute / format

Each state has its own statutory durable power-of-attorney form. Form must be drafted to the state's rules; an out-of-state POA may not be honored by banks, brokerages, or DMVs.

Six launch states · editorially verified

Florida

FS §709.2101

Florida Power of Attorney Act (2011).

California

Prob. Code §§4000-4545

Uniform Statutory Form available.

Texas

Tex. Est. Code §752.051

Hot powers must be specifically initialed.

New York

GOL §5-1501

Revised effective June 13, 2021.

Pennsylvania

20 Pa.C.S. §5601

Act 95 (2014); agent acknowledgment required.

Arizona

A.R.S. §14-5501

Statutory short form; notarize.

Healthcare decisions framework

The document that authorizes a chosen agent to make medical decisions if the patient cannot. Naming differs by state; some pair with a separate living will, others combine.

Six launch states · editorially verified

Florida

Designation of Health Care Surrogate

FS §765.202; separate Living Will at FS §765.302.

California

Advance Health Care Directive (AHCD)

Prob. Code §4701; combined POA + living-will form.

Texas

Medical POA + Directive to Physicians

Health & Safety Code §166.151 / §166.033.

New York

Health Care Proxy

PHL §2980; MOLST for seriously ill.

Pennsylvania

Health Care POA + Living Will

20 Pa.C.S. §§5421-5471 (Act 169, 2006).

Arizona

Health Care POA + Living Will

A.R.S. §36-3261; Pre-Hospital Medical Care Directive separate.

Elder-abuse civil remedy

Whether the state has a robust civil cause of action for elder abuse, neglect, or financial exploitation — and what enhanced damages are available beyond compensatory.

Six launch states · editorially verified

Florida

FS §415

Civil remedies; not as expansive as CA/AZ.

California

EADACPA (W&I Code §15600+)

Enhanced remedies, attorney's fees, treble damages possible.

Texas

Hum. Res. Code §48

Civil and criminal remedies.

New York

EPL Article 17

Civil + criminal; expanding.

Pennsylvania

Older Adults Protective Services Act

Arizona

A.R.S. §46-451

Treble damages, attorney's fees, punitive — one of strongest US remedies.

Notes

  1. Inheritance and estate tax exemption amounts and rates can change with state legislation; verify current-year figures before applying.
  2. Homestead protection rules have multiple dimensions (creditor protection vs. property-tax assessment vs. Medicaid-eligibility treatment) that don't always align. The values above are the creditor-protection figures.
  3. Small-estate thresholds typically index to inflation but legislatures often update them in larger jumps (as Arizona did in 2025 and California in 2025).
  4. Community-property step-up-in-basis treatment is a federal tax benefit, not a state one — but it only applies in community-property states, which is why marital property regime is included.
  5. Yes/No category answers for estate tax, inheritance tax, and marital property regime are confidently filled for all 51 jurisdictions from published state tax surveys. The specific dollar amounts, rate schedules, and statutory cites for non-launch states are flagged for editorial verification.

Read the full state guides · six launch states

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