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1 Overview — what makes Georgia probate different

Georgia probate is governed by Title 53 of the Official Code of Georgia Annotated (O.C.G.A.), known as the Revised Probate Code of 1998. Each of Georgia's 159 counties has its own Probate Court presided over by an elected probate judge — making Georgia the state with the second most counties in the US, after Texas's 254.

Four features define Georgia probate and set it apart from every other state in this guide. First, the common form vs solemn form choice — a decision unique to Georgia that determines whether the will can be challenged for four years or becomes immediately and permanently final. Second, Year's Support — Georgia's most powerful family protection, ranked above every creditor, that can consume the entire estate. Third, the No Administration Necessary path that bypasses court entirely for qualifying intestate estates. Fourth, the mandatory annual returns requirement — Georgia executors must file a return with the Probate Court every year of administration, unlike most states that only require a final accounting.

Georgia has no state estate tax and no inheritance tax
Georgia eliminated its state estate tax effective July 1, 2014. There is also no Georgia inheritance tax. The only death-related tax exposure for Georgia estates is the federal estate tax, which applies to estates exceeding $15 million in 2026. This makes Georgia significantly more favorable than New York ($7.16M threshold), Illinois ($4M), or Pennsylvania (inheritance tax on every beneficiary regardless of size).

Georgia probate at a glance

TopicGeorgia ruleAuthority
Governing codeRevised Probate Code of 1998O.C.G.A. Title 53
Probate courtCounty Probate Court — one per county (159 counties)O.C.G.A. §53-5-1
Common form probateNo heir notice; fast; 4-year caveat windowO.C.G.A. §53-5-16
Solemn form probateAll heirs notified; 30-day wait; immediately finalO.C.G.A. §53-5-20
Year's SupportSurviving spouse & minor children: property for 12 months; priority above ALL creditors; no statutory cap; petition within 24 monthsO.C.G.A. §53-3-1
No Administration NecessaryIntestate estates; all heirs agree; debts paid or creditors consentO.C.G.A. §53-2-40
Annual returnsRequired every year of administration — unique to GeorgiaO.C.G.A. §53-7-60
Executor commission2.5% of funds received + 2.5% of funds paid outO.C.G.A. §53-6-60
Creditor claim period3 months from publication (no-admin) or 6 months; no final distribution before period endsO.C.G.A. §53-7-40
Claims priority order1) Year's Support 2) Funeral expenses 3) Admin costs 4) Taxes 5) Other debtsO.C.G.A. §53-7-40
State estate taxNone — eliminated July 1, 2014GA DOR
State inheritance taxNoneGA DOR
Community property?No — common law property state
Standard formsGPCSF (Georgia Probate Court Standard Forms) — free at gaprobate.govGA Supreme Court

2 Common form vs solemn form — Georgia's defining decision

Georgia recognizes two methods for admitting a will to probate, and the choice between them is the most consequential decision in any Georgia estate with a will. The forms differ in speed, cost, and legal finality — and the tradeoffs are stark. Most experienced Georgia estate attorneys recommend solemn form for the majority of estates.

Faster — but challengeable for 4 years
Common Form Probate
O.C.G.A. §53-5-16 · GPCSF 4
Heir notification required?No — ex parte proceeding
Witness testimony neededOnly 1 subscribing witness
Waiting periodNone — admitted in days
FinalityNOT immediately final
Challenge window4 years from admission
Filing fee (Fulton Co.)~$209
  • Fastest path — open estate in days, not weeks
  • Lower upfront cost — no publication for heir notice
  • Any heir can file a caveat challenging the will for 4 full years
  • Executor distributes without certainty the will won't be challenged later
  • Suitable when all heirs are cooperative and a challenge is highly unlikely
Recommended for most estates
Solemn Form Probate
O.C.G.A. §53-5-20 · GPCSF 5
Heir notification required?Yes — all heirs at law served
Witness testimonyWitnesses or self-proved will
Waiting periodMinimum 30 days after notice
FinalityImmediately and permanently final
Challenge windowNone after admission (except unserved parties)
Filing fee~$209 + publication
  • Once admitted, will cannot be challenged by anyone who was properly served
  • Executor distributes with full legal certainty — no 4-year shadow
  • Essential for blended families, second marriages, or any potential dispute
  • Adds 30+ days and publication costs for heir notice
  • Court hearing required for any heir who objects
You can upgrade from common form to solemn form — but not vice versa
An estate opened in common form can be converted to solemn form at any time during the 4-year challenge window by serving all heirs at law. Many executors start in common form for speed and convert to solemn form before distributions to gain finality. However, you cannot go backward — an estate admitted in solemn form stays in solemn form. If any heir files a caveat during the 4-year common form window, the entire matter goes to a jury trial in Superior Court.

3 Year's Support — Georgia's most powerful family protection

Year's Support is the most distinctive and powerful concept in Georgia probate law — and the one most likely to surprise executors, creditors, and beneficiaries who don't know about it. Under O.C.G.A. §53-3-1, the surviving spouse and minor children of any decedent — regardless of whether there is a will — may petition the Probate Court for property from the estate sufficient to maintain their standard of living for 12 months following the death.

Year's Support — O.C.G.A. §53-3-1

Priority above ALL other estate claims — including creditors and will bequests

Priority #1
Year's Support
Priority #2
Funeral expenses
Priority #3
Admin expenses
Priority #4
Taxes owed
Priority #5
All other creditors & bequests
Amount
No cap
There is no statutory minimum or maximum. The court determines the appropriate amount based on the family's standard of living and the estate's resources. The Year's Support award can, and sometimes does, equal the entire estate — leaving nothing for creditors or other heirs.
Deadline to petition
24 months
The petition must be filed within 24 months of the date of death. The petition is filed with the Probate Court of the county where the estate is being administered. Publication of notice is required; creditors and interested parties may object.
Available with or without a will?
Yes — Year's Support is available regardless of whether the decedent had a will. Even a will that explicitly disinherits the surviving spouse cannot defeat a valid Year's Support petition. The right exists independently of the will's provisions.
Creditor protection
Property awarded as Year's Support is exempt from the decedent's debts, with limited exceptions for secured debts (mortgages, car loans). Creditors who have claims against the estate cannot reach Year's Support property. This makes it one of the strongest asset protection tools in Georgia law.
Executors: do not make distributions before considering Year's Support
Under O.C.G.A. §53-7-40, Year's Support is the first claim that must be satisfied — before funeral expenses, before administration costs, before every creditor, and before any distribution to beneficiaries. An executor who distributes estate assets to beneficiaries before a surviving spouse has had the opportunity to file a Year's Support petition may be personally liable if the estate no longer has sufficient assets to satisfy a later award. Always check whether the surviving spouse intends to petition for Year's Support before making any distributions.

When Year's Support alone closes the estate

Under O.C.G.A. §53-3-7, if a Year's Support award covers the entire estate, no further administration may be necessary. The Probate Court order awarding Year's Support can effectively serve as the mechanism for transferring all estate assets to the surviving spouse and minor children without completing a full formal administration. This is particularly common in smaller estates where the surviving spouse and minor children are the only natural beneficiaries anyway.

4 No Administration Necessary — Georgia's court-bypass option

Georgia's No Administration Necessary procedure under O.C.G.A. §§53-2-40 through 53-2-43 allows qualifying intestate estates to transfer property through a court order without appointing a personal representative, without issuing Letters of Administration, and without the ongoing requirements of formal administration (including annual returns). It is genuinely the fastest and cheapest path when it applies.

RequirementDetail
Requires a will?No — only available for intestate (no will) estates
All heirs agree?Yes — signed agreement required from every heir, notarized or attested by probate court clerk
DebtsEither all debts are paid, OR all creditors consent, OR creditors are served with notice
Who gets property?Property passes to heirs per Georgia intestate succession laws (O.C.G.A. §53-2-1)
Personal representative?None appointed
Annual returns?Not required — no administration opened
TimelineWeeks, not months — no creditor publication period
Real estateThe court order can direct title transfer of real estate
No Administration Necessary is only for estates without a will
This is the most important limitation: if the decedent left a valid will, No Administration Necessary is not available. The estate must be probated (common or solemn form). For intestate estates where all heirs cooperate and debts are manageable, No Administration Necessary can resolve the estate quickly and cheaply — often in weeks rather than months, with no ongoing reporting requirements.

5 Annual returns — Georgia's unique ongoing requirement

This is one of the most distinctive — and most frequently missed — requirements in Georgia probate. Unlike most states that require only a final accounting when the estate closes, Georgia executors must file an Annual Return with the Probate Court for every year of administration (O.C.G.A. §53-7-60). These returns detail all estate receipts and disbursements during the year and become part of the public court record.

Annual returns — due every year the estate remains open

O.C.G.A. §53-7-60 · Public record · Failure forfeits executor commission

Every year of administration, the executor files a return covering all money received and all money paid out during that 12-month period. Returns are due annually — if the estate is open for 18 months, two returns are required. If open for 3 years, three returns.

Critical consequence of missing returns: Under O.C.G.A. §53-6-60, personal representatives who fail to make annual returns as required by law forfeit all commissions for transactions during the year in which no return was made. The Probate Court may excuse this forfeiture only on cause shown by special order. Missing a return doesn't just create a technical violation — it costs the executor their statutory compensation.

Annual returns are part of why Georgia estates with real property management, ongoing rental income, or complex assets benefit from attorney representation throughout the administration — not just at the opening and closing. The return filing discipline is easy to miss in the middle of a long administration.

6 Full probate — step by step

For estates requiring full formal administration (most estates with a will, and intestate estates that don't qualify for No Administration Necessary), the process moves through seven phases. Georgia's mandatory creditor claim period — 3 months for no-admin or 6 months for formal administration — sets the minimum timeline.

  1. 1

    File petition with the county Probate Court File as soon as possible

    File the appropriate petition with the Probate Court in the county where the decedent was domiciled at death. Use GPCSF 4 (common form) or GPCSF 5 (solemn form) for testate estates; GPCSF 3 for intestate estates. All Georgia Probate Court Standard Forms are free at gaprobate.gov. Filing fees vary by county — Fulton County charges approximately $209 for either common or solemn form. Attach the original will, certified death certificate, and any required bond.

    GPCSF 4 or 5 (or GPCSF 3 for no will)Original willCertified death certificateFiling fee: ~$150–$250
  2. 2

    Solemn form: notify all heirs; common form: skip this step 30-day wait for solemn form

    For solemn form, the court notifies all heirs at law by certified mail or personal service. Heirs have at least 30 days to file objections. Publication in the county legal organ is typically required for 4 consecutive weeks (~$100–$200). If no heir objects within 30 days of service, the court sets a hearing date. For common form, this entire step is skipped — the court can admit the will based on one witness's testimony without notifying anyone.

  3. 3

    Court appoints executor and issues Letters Testamentary

    At the hearing, the Probate Court admits the will (or appoints an administrator for intestate estates) and issues Letters Testamentary (GPCSF 6) or Letters of Administration. Order multiple certified copies — Georgia financial institutions, title companies, and government agencies each require their own. The executor then has full authority to manage the estate.

    If the will doesn't waive bond, the executor must post a surety bond before Letters are issued. Bond premiums generally cost 0.3%–0.5% of the bond amount annually — an ongoing cost the will can eliminate by expressly waiving the bond requirement.

    Letters Testamentary (GPCSF 6)Certified copies — order multipleBond (if not waived by will)
  4. 4

    Check for Year's Support petition; publish notice to creditors Critical: Year's Support is #1 priority

    Before making any distributions or paying significant creditor claims, determine whether the surviving spouse or minor children intend to file a Year's Support petition. Year's Support takes priority above all other claims. Notify the surviving spouse of their right to petition within 24 months of death.

    Simultaneously, publish a Notice to Creditors in the county's legal organ for four consecutive weeks. This starts the creditor claim period — Georgia provides approximately 6 months for full administration. Creditors must file claims within this period or be barred.

    Notice to Creditors (4-week publication)Publication: ~$100–$200
  5. 5

    File annual return at the end of each year of administration Due annually — unique to GA

    At the end of every 12-month period the estate remains open, file the Annual Return with the Probate Court covering all receipts and disbursements. This is a Georgia-specific requirement not found in California, Florida, Texas, New York, Illinois, or Pennsylvania. Failure forfeits executor commissions for that year (O.C.G.A. §53-6-60). Mark calendar reminders — this deadline is frequently missed by executors handling estates themselves.

  6. 6

    Pay debts in statutory priority order

    After creditor claims are adjudicated, pay in O.C.G.A. §53-7-40 priority order: (1) Year's Support, (2) funeral expenses, (3) administration expenses, (4) taxes, (5) all other debts. Getting this order wrong can create personal liability for the executor. Do not distribute assets to beneficiaries until all higher-priority claims are satisfied.

  7. 7

    Final accounting and petition for discharge

    Once all debts are paid and assets ready for distribution, file a final accounting with the Probate Court. With beneficiary consent, this can sometimes be handled informally. The court issues an Order of Discharge releasing the executor from further liability. Record new deeds for any real property transferred to heirs in the county deed records where the property is located.

7 Timeline, costs & executor compensation

ScenarioTypical timelineKey driver
No Administration Necessary (intestate, all heirs agree)WeeksNo creditor period required
Common form — simple estate, no disputes6–12 months6-month creditor period + annual return + distribution
Solemn form — simple estate, cooperative heirs8–14 months30-day notice + 6-month creditor period + distribution
Solemn form — Year's Support petition filed10–18 monthsYear's Support proceeding + creditor period
Contested will in Superior Court (caveat)2–5+ yearsJury trial; Superior Court litigation

Executor compensation — the 2.5% + 2.5% rule

Georgia executor commission — O.C.G.A. §53-6-60

2.5% on all funds received
The executor is entitled to 2.5% of all money received on behalf of the estate — sale proceeds, bank account balances collected, rental income, investment proceeds. Does not include distributions to heirs.
2.5% on all funds paid out
The executor also earns 2.5% of all money paid out — creditor claims, taxes, expenses, and distributions to beneficiaries. Effectively the commission is based on estate cash flow, not total estate value.
Example: An estate collects $350,000 (home sale + bank accounts) and pays out $350,000 (debts, taxes, and heir distributions). Commission: 2.5% × $350K received = $8,750 + 2.5% × $350K paid = $8,750 = $17,500 total. A family executor who is also the primary heir may waive this commission — which is taxable income but the inheritance is not. The will can also specify a different compensation arrangement that overrides the statutory formula. Failure to file annual returns causes forfeiture of commission for that year.
Cost itemTypical amountNotes
Filing fee (Fulton / metro counties)~$209–$250Rural counties typically lower
Notice publication (4 weeks)~$100–$200Required for solemn form and creditor notice
Bond premium (if not waived)0.3%–0.5% annuallyWill can and should waive bond
Attorney fees$2,500–$10,000+No statutory schedule; flat fee or hourly ($200–$450)
Executor commission2.5% receipts + 2.5% disbursementsCan be waived; will can specify different amount
Year's Support publication~$100–$200 additionalIf Year's Support petition is filed

8 Real estate in Georgia probate

Georgia executors have authority to sell estate real property without prior court approval in most circumstances under O.C.G.A. §53-8-15. The executor signs sale documents in their fiduciary capacity, presents certified Letters Testamentary to the title company, and closes like a standard real estate transaction. Georgia title companies routinely handle probate sales.

One critical consideration: if the property may be subject to a Year's Support claim, the executor should not sell without the surviving spouse's written consent or a court determination of Year's Support first. A sale that defeats a pending Year's Support claim can create personal liability.

No state estate or inheritance tax on real estate transfers

Georgia's elimination of the state estate tax in 2014 means no state-level death tax on real property transfers — only the federal estate tax threshold ($15M in 2026) applies. Georgia also imposes no inheritance tax on beneficiaries. The standard federal stepped-up basis rule (IRC §1014) applies — heirs' cost basis resets to fair market value at date of death, eliminating capital gain from appreciation during the decedent's lifetime.

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9 Georgia probate forms — the GPCSF series

Georgia uses standardized Georgia Probate Court Standard Forms (GPCSF) published by the Supreme Court of Georgia. These are available free at gasupreme.us and at every county Probate Court. Unlike some states with county-specific forms, Georgia's GPCSF series is used across all 159 counties.

Petition to Probate Will in Common Form
GPCSF 4

Opens common form probate — no heir notification. Requires only one subscribing witness. Faster, but the 4-year caveat window remains open. Use when challenge risk is essentially zero and speed is the priority.

Petition to Probate Will in Solemn Form
GPCSF 5

Opens solemn form probate — all heirs at law must be notified. Immediately final once admitted. The recommended path for most Georgia estates. Requires a hearing; heirs have 30 days to object.

Petition for Letters of Administration
GPCSF 3

For intestate estates (no will). Appoints an administrator per Georgia's statutory priority list. Required when No Administration Necessary is not available (e.g., heirs disagree or significant debts exist).

Letters Testamentary
GPCSF 6

Court-issued authority for the executor to act on behalf of the estate. Banks, brokerages, and title companies require certified copies. Order multiple at issuance. Different from Letters of Administration (for no-will estates).

Petition for Year's Support
GPCSF 13

Filed by surviving spouse and/or minor children within 24 months of death. Requests property from the estate to support them for 12 months. Priority above all other estate claims. Publication required; creditors may object.

Order Declaring No Administration Necessary
GPCSF 9

For intestate estates where all heirs agree and debts are satisfied. Bypasses full administration — no personal representative, no Letters, no annual returns. All heirs must sign a notarized agreement. Fastest path for qualifying intestate estates.

Annual Return
Georgia-unique

Filed every year the estate remains open. Details all receipts and disbursements during the year. Failure to file forfeits executor commissions for that year (O.C.G.A. §53-6-60). Required for every formal administration — most other states do not have this requirement.

Notice to Creditors (Publication)
Published notice

Published in the county's legal organ for four consecutive weeks. Starts the creditor claim period. Required for both formal administration and Year's Support petitions. Contact your county Probate Court for the designated legal publication.

View all Georgia GPCSF forms →

10 Georgia Probate Courts — all 159 counties

Georgia has 159 counties — the second most in the United States after Texas. Every county has its own elected Probate Judge who handles wills, estates, guardianships, and vital records. Probate is filed in the county where the decedent was domiciled at death. Filing fees vary by county. All standard forms (GPCSF series) are uniform across all 159 courts. Select your county for courthouse address, filing fees, and the county's designated legal organ for publication.

Showing all 159 Georgia counties

11 Georgia probate — frequently asked questions

For most Georgia estates, solemn form is the right choice. The key reason: once a will is admitted in solemn form and all heirs have been properly notified, the admission is immediately and permanently final — no one who received notice can challenge the will later. Common form probate is faster (no heir notification, admitted in days) but leaves a 4-year window during which any interested party can file a caveat and challenge the will in a Superior Court jury trial. That 4-year uncertainty means executors distribute assets without certainty. The exception: if all heirs are completely cooperative, no disputes are possible, and speed is the overriding priority, common form may be appropriate. For any estate with a blended family, second marriage, estranged relatives, or any possible dispute, solemn form's finality is worth the extra 30 days.
Year's Support is a Georgia-exclusive right under O.C.G.A. §53-3-1 allowing the surviving spouse and minor children to petition the Probate Court for property from the estate sufficient to support them for 12 months. It has priority above all other claims — including funeral expenses, administration costs, all creditors, and even specific bequests in the will. There is no statutory minimum or maximum — the court determines the appropriate amount based on the family's standard of living. It can equal the entire estate. The petition must be filed within 24 months of death. Year's Support is available whether or not the decedent had a will, and it can effectively override will provisions to the extent the estate doesn't have enough left after the award to satisfy those bequests. Property awarded as Year's Support is also exempt from the decedent's unsecured debts.
No. Georgia eliminated its state estate tax effective July 1, 2014. There is also no Georgia inheritance tax. Georgia families pay no state-level death tax regardless of estate size. The only applicable death tax is the federal estate tax, which only applies to estates exceeding $15,000,000 in 2026. This makes Georgia significantly more favorable than New York (state estate tax above $7.16M), Illinois (state estate tax above $4M), or Pennsylvania (inheritance tax on every beneficiary at 4.5%–15%). Georgia residents inheriting property owe no state tax on the inheritance and face only federal capital gains tax on appreciation after the date-of-death stepped-up basis.
Annual returns are a Georgia-specific requirement under O.C.G.A. §53-7-60 that most states don't have. Every year the estate remains open, the executor must file a return with the Probate Court detailing all estate receipts and disbursements during that year. These returns are public record. The critical consequence of missing them: under O.C.G.A. §53-6-60, an executor who fails to file annual returns forfeits all commissions for transactions during the year in which no return was made. The Probate Court can excuse this only by special order on cause shown. California, Florida, Texas, New York, Illinois, and Pennsylvania all require only a final accounting — Georgia's annual filing requirement is unique and frequently overlooked by executors who don't have Georgia-specific probate guidance.
It depends heavily on the path chosen. No Administration Necessary (intestate, all heirs agree): weeks, not months. Common form, simple estate: 6 to 12 months, driven by the 6-month creditor claim period. Solemn form, simple estate: 8 to 14 months — the 30-day heir notification adds time up front, but finality avoids disputes that could add years. Year's Support petition involved: 10 to 18 months — the Year's Support proceeding runs alongside but must be resolved before final distribution. Contested will (caveat filed): 2 to 5+ years — caveat proceedings go to Superior Court as a jury trial. Fulton County (Atlanta) and other metro Atlanta counties tend to run 2–4 months longer than rural counties due to higher filing volume.
No Administration Necessary under O.C.G.A. §§53-2-40 through 53-2-43 allows qualifying intestate estates to bypass full probate administration through a Probate Court order. To qualify: (1) the decedent must have died intestate (no will); (2) no personal representative has been appointed; (3) all heirs must agree on the distribution and sign a notarized agreement; and (4) either all debts are paid, all creditors consent, or creditors are properly served with notice. When these conditions are met, property passes by court order — no Letters of Administration, no annual returns, no executor commissions, and no ongoing court supervision. It works particularly well for intestate estates where all family members agree and the decedent had manageable debts. It is not available for estates with a will — those must go through common or solemn form probate.
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