GA state guide
Georgia estate risk overview
This guide explains how estate outcomes work in Georgiawhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
Georgia intestacy gives the surviving spouse all if there are no descendants; if there are descendants, the spouse shares equally but not less than one-third.
- If a spouse survives and there are no descendants, the spouse is the sole heir.
- If a spouse and descendants survive, the spouse shares equally with children, but the spouse's share cannot be less than one-third.
- If there is no spouse, the estate passes to descendants; if none, to parents and other relatives by degree.
- Children conceived before death and born within ten months who survive 120 hours are treated as living at the decedent’s death.
Probate process
Georgia allows a petition for an order declaring no administration necessary when heirs agree on division and debts are addressed.
- Available when the decedent died intestate and no personal representative has been appointed.
- Heirs must agree on a division of the estate and attach a signed agreement to the petition.
- The petition must show that debts are paid or creditors have consented or will be served.
- Filed in the probate court of the decedent's county of domicile (or where real property is located).
- An order declaring no administration necessary vests title in the heirs named in the petition.
Estate and inheritance tax exposure
Georgia does not impose a state estate tax for deaths on or after July 1, 2014.
- O.C.G.A. 48-12-1 eliminates state estate tax and returns for deaths on or after July 1, 2014.
- Georgia has no inheritance tax.
- With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.
Guardianship for minors
Georgia probate courts can appoint temporary guardians for minors on petition by a person with physical custody.
- A petition for temporary guardianship is filed in the probate court.
- The petitioner must have physical custody of the minor.
- The petition includes the minor's details and the petitioner's relationship and domicile.
- Temporary or emergency guardianships may be available for urgent situations.
Risk areas
Explore estate risk dimensions in Georgia
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in Georgia
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Assuming no tax filings are required because the state has no estate or inheritance tax.
Who is most exposed
Higher default risk in Georgia
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
Next: explore planning options in Georgia
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.