GA risk areas
Georgia estate risk areas
These pages explain how default state rules in Georgia shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
Georgia grants a statutory year's support to surviving spouses and minor children, which can take priority over many other claims.
- A year's support award may be set aside for the surviving spouse and minor children.
- Eligibility can be affected if a spouse remarries or a child reaches majority before a claim is made.
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