Caregiving in Georgia— the questions adult children actually ask.

No on both counts. Georgia repealed its state estate tax in 2014 (effective for deaths after July 1, 2014) and has never imposed a state inheritance tax. The federal estate tax still applies above the federal exemption (approximately $13.99M per individual in 2025). For most Georgia families, this means estate planning focuses on probate avoidance, incapacity planning, and family coordination — not state-level tax minimization.

Georgia residents 65 and older can exclude up to $65,000 per person per year of retirement income from state income tax. Residents 62-64 (or permanently disabled) can exclude up to $35,000 per person. Retirement income includes pensions, IRA and 401(k) distributions, interest, dividends, capital gains, rental income, and a portion of earned income. Social Security benefits are fully exempt and don't count toward the limit. For a married couple both 65+, the combined exclusion is $130,000 per year — one of the most generous breaks in the country. Claim on Georgia Schedule 1.

Georgia applies the standard SSI-based asset limit: $2,000 for a single applicant. The primary home is exempt up to the federal $752,000 equity cap (2026). One car is excluded. A community spouse can retain up to the federal maximum CSRA (approximately $157,920 in 2026 — confirm with DCH at application). Georgia does not impose materially stricter rules than the federal floor.

Georgia operates two distinct Medicaid HCBS programs for older adults. The Community Care Services Program (CCSP) is the traditional 1915(c) waiver — services include personal care, adult day health, respite, home delivered meals, and emergency response systems. SOURCE (Service Options Using Resources in a Community Environment) is for individuals dually eligible for Medicare and Medicaid; it coordinates Medicare medical care with Medicaid long-term services. Both are administered by DCH with intake through DAS. Eligibility is similar, but the package of services and primary-care coordination differ.

Yes, generally — through CCSP or SOURCE consumer-directed options, when available. Once your parent is approved for Medicaid LTC and the case manager authorizes personal care services, an adult child (excluding spouses, who are typically excluded under federal Medicaid rules) can be hired through the contracted personal care agency. Hourly rates are set by DCH and typically fall in the $13-$18/hour range in 2026. The caregiver must complete required training and orientation.

For community-based reports, call the Georgia Adult Protective Services hotline at 1-866-552-4464 (the same ADRC line). For abuse occurring inside a long-term care facility, contact the Healthcare Facility Regulation Division at the Department of Community Health at 1-800-878-6442. Georgia's Disabled Adults and Elder Persons Protection Act (O.C.G.A. §30-5-1 et seq.) makes certain professionals mandatory reporters. For emergencies, call 911 first. Reports may be made anonymously, and reporters acting in good faith have civil immunity.

Yes. Georgia offers two simplified probate paths. The 'no administration necessary' procedure applies when there is no will, no minor children, all heirs agree, and the heirs handle debt payment themselves — a substantially simplified process without a personal representative. For estates with a will or where formal administration is needed, Georgia's solemn form probate provides faster, more conclusive resolution than common form. Both routes are available through the Probate Court in the county where the decedent resided. Many Georgia families also use revocable trusts to avoid probate entirely.

Georgia assisted living runs below the national median, with monthly costs ranging from approximately $3,500 (small markets and Personal Care Homes) to $5,500-$6,500 (Atlanta-metro Assisted Living Communities and continuing care communities) in 2024 dollars (Genworth Cost of Care Survey). Memory care adds approximately 25-40% on top. Georgia has two distinct licensure categories: Personal Care Homes (PCHs, generally smaller, less medically supervised) and Assisted Living Communities (ALCs, the more substantial 'modern' assisted living model with broader service authority). Total licensed-bed capacity exceeds 50,000.

No. Georgia has no state-mandated paid family leave program. Working caregivers in Georgia rely on federal FMLA (12 unpaid weeks/year for employers with 50+ employees), accrued PTO, short-term disability where employer-provided, and employer-specific paid-leave policies where they exist. Georgia is one of the more employer-friendly labor frameworks in the country, and the absence of state PFL is consistent with that posture.

Generally yes, but Georgia-specific drafting is recommended. Georgia enacted the Georgia Power of Attorney Act (O.C.G.A. §10-6B-1 et seq.) effective July 1, 2017, which provides for recognition of out-of-state POAs validly executed where signed. However, Georgia's act has specific requirements — two witnesses (in addition to optional notarization), express grants of certain authorities for gifts or beneficiary changes — that differ from many other states' POA forms. Georgia banks and brokerages routinely scrutinize older or non-conforming POAs. A Georgia-licensed attorney can review or replace an existing POA for typically $200-$500.