Georgia Probate Guide
If you've just lost someone and are facing the Georgia probate process — this guide walks you through what it costs, how long it takes, the exact filings Georgia requires, and whether you can avoid formal probate entirely.
Typical Timeline
8–18 months
Uncontested formal probate
Small Estate Threshold
$10,000
Affidavit / Order Declaring No Administration Necessary
Court
Probate Court
Filing fee: $150–$250
Executor Commission
Statutory scale
~$50,000 on a $1M estate
Georgia uniquely allows estates of any size to bypass formal administration via the 'No Administration Necessary' petition if all heirs agree and debts are paid. Otherwise probate is required for solely-titled assets. Assets passing outside probate include joint tenancy with survivorship, POD/TOD accounts, Georgia TOD Deeds (effective July 1, 2024 under O.C.G.A. § 44-17), and trust assets.
Georgia's 3-month creditor claim period (from last publication) is short, but the year's support process and the 12-month period for spousal/minor family-support petitions extend most estates to 8–18 months.
Georgia's Affidavit / Order Declaring No Administration Necessary allows qualifying estates to skip formal probate.
| If the death occurred… | Small estate threshold |
|---|---|
| Current financial-institution affidavit threshold (O.C.G.A. § 7-1-239) | $10,000 |
| Higher limit for certain intestate transfers to family members | $15,000 |
Georgia has two simplified pathways: (1) a $10,000 financial-institution affidavit for personal property (O.C.G.A. § 7-1-239); and (2) an Order Declaring No Administration Necessary (GPCSF 9) when all debts are paid and heirs agree on distribution — no dollar cap, but consent of all heirs is required.
Personal representatives receive a statutory commission of 2.5% of money received on behalf of the estate and 2.5% of money disbursed, plus 10% on interest earned on loaned money. Failure to file annual returns forfeits commissions for that year.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $50,000.
Attorney fees:
Attorney fees are negotiated (usually hourly) and reviewed by the probate court for reasonableness — there is no statutory schedule.
Multiple co-executors:
Co-executors split the single statutory commission either as they agree or as the court directs (O.C.G.A. § 53-6-64).
Statute: O.C.G.A. § 53-6-60 (commissions)
Bond is required by default in intestate estates and where the will is silent. The will may waive bond, and unanimous consent of heirs can waive bond in intestate cases.
Statute: O.C.G.A. § 53-6-50
Georgia has no state estate tax or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple under the One Big Beautiful Bill Act.
Georgia is unique nationally: it has NO elective share. Surviving spouses are protected through 'Year's Support' (O.C.G.A. § 53-3-1) — a petition for property sufficient to maintain the spouse (and any minor children) for 12 months following death. Year's Support takes priority over most creditors and unsecured claims, but must be filed within 24 months of death.
The Georgia Department of Community Health recovers Medicaid benefits paid for long-term care to recipients age 55 or older through the probate estate (GA R&R Subject 111-3-8). The DCH files a creditor claim during probate, which has high priority but is subject to hardship waivers.
The full Georgia executor checklist has 25 milestones: 17 specific to Georgia law (shown below — filings, forms, and court interactions tied to Georgia statutes) and 8 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Georgia Department of Public Health, Division of Vital Records, or the county probate court. These are needed for the court, financial institutions, insurers, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Under Georgia law (OCGA Section 53-5-5), any person in possession of a will must deliver it to the probate court within a reasonable time. Georgia requires that the will be proved before the probate court, either by the testimony of attesting witnesses or by affidavit if the will is self-proving.
File petition for probate with the probate court
File a Petition for Letters Testamentary (testate) or Petition for Letters of Administration (intestate) with the probate court in the county where the decedent was domiciled. Georgia probate courts have exclusive jurisdiction over the probate of wills and the appointment of personal representatives. For estates where no administration is needed, a petition for year's support or a no-administration-necessary affidavit may be appropriate.
Publish citation and attend hearing
The probate court will issue a citation that must be published in the county legal organ once a week for four weeks as required by OCGA Section 53-5-2. This provides notice to any interested parties who may wish to object. After the publication period, attend the hearing for appointment as personal representative.
Receive Letters Testamentary or Letters of Administration
After the court admits the will to probate and appoints the executor or administrator, Letters Testamentary or Letters of Administration are issued. The representative must take an oath and may be required to post bond unless waived by the will or by all heirs. Obtain multiple certified copies for financial institutions and other parties.
Publish notice to debtors and creditors
Publish a notice to debtors and creditors in the county legal organ once a week for four weeks as required by OCGA Section 53-7-41. This notice requires debtors of the estate to make payment and creditors to present their claims. Creditors must file claims within the time specified in the notice, and Georgia generally provides a three-month claims period from the date of publication.
Notify financial institutions
Send certified copies of the death certificate and Letters Testamentary or Letters of Administration to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts and begin marshaling all estate assets.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income, proceeds from asset sales, and expense disbursements should flow through this account. Georgia probate courts expect a clear and accurate record of all financial transactions.
Inventory and appraise estate assets
Prepare an inventory of all estate assets with date-of-death fair market values. Under OCGA Section 53-7-30, the personal representative may be required to file an inventory and appraisement with the probate court. The court may appoint appraisers, or the executor may engage qualified independent appraisers for real estate, business interests, and valuable personal property.
File final personal income tax return (Form 1040 and Georgia Form 500)
File the decedent's final federal income tax return (Form 1040) and Georgia individual income tax return (Form 500) for the period from January 1 through the date of death. Georgia imposes a graduated income tax on individuals. A surviving spouse may file jointly for the year of death.
File estate income tax return (Form 1041 and Georgia Form 501) if applicable
If the estate earns more than $600 in gross income during the administration period, file federal Form 1041 and Georgia Fiduciary Income Tax Return (Form 501). The estate is a separate taxpayer from the date of death, and Georgia taxes fiduciary income at its applicable rates.
File estate tax return (Form 706) if applicable
If the gross estate exceeds the federal estate tax exemption, file federal Form 706 within nine months of death. Georgia does not impose a separate state estate or inheritance tax (the Georgia estate tax was tied to the now-defunct federal state death tax credit). Form 706 may be filed for portability of the unused exclusion amount.
Review and pay valid creditor claims
Evaluate all creditor claims filed within the claims period. Pay valid claims from estate funds in the order of priority established by Georgia law (OCGA Section 53-7-40): year's support for the family, funeral expenses, expenses of administration, and then other debts. Disputed claims may be resolved through the probate court or superior court.
Distribute specific bequests
Distribute specific gifts and bequests as directed by the will. Obtain signed receipts from each beneficiary. Be aware that Georgia provides a year's support for the surviving spouse and minor children (OCGA Section 53-3-1), which takes priority over other distributions and may affect the amount available for bequests.
Distribute residuary estate to beneficiaries
After all debts, taxes, administration expenses, and specific bequests are satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or by Georgia intestacy law (OCGA Section 53-2-1). Ensure all tax obligations are satisfied before making final distributions.
File annual and/or final returns with the probate court
File annual returns with the probate court as required by OCGA Section 53-7-68 if the administration extends beyond one year. File a final return detailing all receipts, disbursements, and distributions when the estate is ready to close. The court will review the returns and may require a hearing if any interested party objects.
Petition for discharge and close the estate
After the final return is approved by the probate court, petition for discharge as personal representative. The court will enter an order approving the final return and discharging the executor or administrator from further liability. The estate is officially closed upon entry of the discharge order.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependents may qualify for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Close the estate bank account
After all distributions are complete and the court has entered the order of discharge, close the estate bank account. Verify that all outstanding checks have cleared and the balance is zero. Retain all financial records and estate documents for at least five years.
Out-of-state decedents owning Georgia real property require ancillary probate in the Georgia probate court for the county where the property is located, using authenticated copies of foreign letters.
Estates typically take 8 to 18 months. Simple estates with cooperative heirs can close near the shorter end; contested or multi-state estates and Year's Support disputes routinely take longer.
Filing fees are typically $150–$250 depending on the county. Executor compensation is statutory at 2.5% of receipts plus 2.5% of disbursements (effectively ~5%); attorney fees are negotiated and reviewed for reasonableness.
Georgia allows a financial-institution affidavit up to $10,000 (O.C.G.A. § 7-1-239) or up to $15,000 for certain intestate transfers. More commonly, Georgia uses the 'Order Declaring No Administration Necessary' (GPCSF 9), which works at any estate size when all heirs agree and debts are paid.
Attorneys are not strictly required, but most personal representatives engage counsel — particularly for Solemn Form probate, contested estates, Year's Support petitions, or estates with real property.
Yes — revocable living trusts, joint tenancy with right of survivorship, POD/TOD accounts, Georgia Transfer on Death Deeds (effective July 1, 2024 under O.C.G.A. § 44-17), and the 'No Administration Necessary' petition all bypass full probate.
Georgia has no specific day-count, but probate practice expects filing within a reasonable time and almost always within five years of death. Filing after that can encounter significant obstacles.
No. Georgia has no state estate or inheritance tax. Only the federal estate tax applies, with a 2026 exemption of $15 million per individual / $30 million per married couple.
Yes — effective July 1, 2024 under O.C.G.A. § 44-17 (introduced by Georgia Act 379 / HB 413, with updates in 2026). A properly recorded TOD deed transfers Georgia real property to the named beneficiary at death without probate.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Georgia probate attorney.