Georgia is generally a tax-friendly state for retirees and their estates. The retirement income exclusion is broad, Social Security is fully exempt, and there is no state-level estate or inheritance tax. For most Georgia families, estate planning focuses on probate avoidance, incapacity planning, and family coordination — not state-level tax planning.

The four documents to have in place

These apply to any Georgia-resident parent regardless of wealth. Most cost between $300 and $1,200 through a Georgia-licensed attorney; a revocable trust adds another $1,200–$3,500 in most Georgia markets.

1. Georgia Statutory Durable Power of Attorney (O.C.G.A. §10-6B-1 et seq.)

Georgia enacted the Georgia Power of Attorney Act effective July 1, 2017, replacing the prior statutory framework with a more modern, Uniform-Act-influenced structure.1The 2017 act distinguishes general from specific authorities. Certain “hot powers” — the authority to make gifts, change beneficiary designations, create or amend a trust, or delegate authority — must be specifically granted in the document. A generic out-of-state POA or a pre-2017 Georgia POA may lack these specific authorizations.

Execution requirements: signed by the principal in the presence of two witnesses. Notarization is strongly recommended (and required for certain real estate transactions involving the POA). Witnesses cannot be the named agent. Georgia banks routinely accept properly-executed POAs but may scrutinize older or non-conforming documents; a 2017-or-later Georgia POA reduces friction.

2. Advance Directive for Health Care (O.C.G.A. §31-32-1 et seq.)

Georgia combines living will and healthcare agent designation into a single statutory document under the Georgia Advance Directive for Health Care Act.2 The form names a healthcare agent, specifies end-of-life treatment preferences, and addresses related topics (organ donation, autopsy, mental health treatment).

Execution requirements: signed by the principal in the presence of two witnesses. Witnesses cannot be the named healthcare agent, the principal’s healthcare provider, or anyone with a financial interest in the principal’s estate. Notarization is not required but often included.

3. Will, or Revocable Living Trust

Every Georgia adult should have a will, even if assets primarily pass outside probate. For families with material assets or with complex distribution wishes, a revocable living trust is often added alongside a pour-over will. The trust avoids the cost and timeline of probate while keeping the principal in full control during life.

4. POLST (for those with serious illness)

The Georgia POLSTform (Physician Orders for Life-Sustaining Treatment) is Georgia’s POLST-equivalent. It is a medical order signed by a physician that travels with the patient across care settings and is honored by EMS, hospitals, and long-term care facilities. POLST is intended for patients with serious illness or advanced frailty — not for all adults.

Georgia’s retirement income exclusion: the big break

Georgia residents aged 65 and older can exclude up to $65,000 per person of retirement income from state income tax. For age 62-64 (or permanently disabled), the exclusion is up to $35,000 per person.3

Qualifying retirement income includes:

Social Security benefits are fully exempt from Georgia income tax and don’t count against the exclusion limit.

For a married couple both 65+, the combined Georgia exclusion is $130,000 per year — one of the most generous breaks in the country. Claim the exclusion on Georgia Schedule 1 with the state income tax return.

Probate in Georgia: county Probate Courts and small estates

Georgia probate is administered by the Probate Court in each of Georgia’s 159 counties. Three main paths:

Georgia does not impose a statutory attorney fee schedule for probate; attorneys charge hourly or by flat fee. Costs are typically lower than in some larger states for comparable estates.

No state estate or inheritance tax

Georgia repealed its state estate tax effective for deaths after July 1, 2014. Georgia has never imposed a state inheritance tax. The federal estate tax still applies to estates above the federal exemption (approximately $13.99M per individual in 2025; subject to scheduled adjustments).4For most Georgia families — well below the federal threshold — estate planning is focused on probate avoidance, incapacity planning, and family coordination rather than state-level tax planning.

Homestead protection in Georgia

Georgia’s homestead exemption is modest by national standards. The state exempts a limited amount of equity in the homestead from creditor execution under O.C.G.A. §44-13-100 et seq. The dollar amount is statutory and is well below the protection in states like Florida (unlimited), Texas (unlimited), or Arizona ($400,000) .

The practical implication: Georgia homeowners cannot rely on homestead protection for material creditor shielding the way Florida or Texas homeowners can. Asset protection in Georgia is achieved through other tools — trusts, retirement-plan exemptions, joint tenancy where appropriate.

Elder abuse remedies in Georgia

Georgia’s elder-abuse framework appears at O.C.G.A. §30-5-1 et seq., the Disabled Adults and Elder Persons Protection Act, which provides for mandatory reporting by certain professionals, civil immunity for good-faith reports, and APS investigation authority.5 Reports go to the Georgia ADRC at 1-866-552-4464. For facility-based abuse, contact the DCH Healthcare Facility Regulation Division. For emergencies, call 911. Criminal cases are referred to local law enforcement.

What to do this quarter