Estate Planning Laws by State
Estate tax thresholds, probate rules, and planning strategies vary dramatically from state to state. Find your state's specific rules below.
Why It Matters
Your State's Laws Can Change Everything
The federal estate tax exemption is $13.99 million in 2025 — but your state may start taxing estates at a fraction of that amount. Understanding your state's rules is essential to an effective estate plan. After you read a guide, take the free estate planning quiz, or start with will vs. living trust if you are choosing a document type.
Estate Tax Exemptions Vary Widely
Massachusetts and Oregon tax estates above just $2 million — far below the federal threshold. Connecticut's exemption is $13.61 million. Knowing your state's threshold determines whether you need advanced tax planning.
Inheritance Taxes Hit Beneficiaries
Unlike estate tax (paid by the estate), inheritance tax is paid by the person who receives assets. Rates and exemptions vary by your relationship to the deceased — spouses are often exempt, but distant relatives may pay 15%+.
Community Property Rules Affect Asset Ownership
In 9 community property states, assets acquired during marriage are owned equally by both spouses. This affects how assets pass at death, the step-up in basis you receive, and how much of your estate you can control via will.
Probate Can Take Years or Weeks
California's full probate can take 12–24 months and cost 4–7% of the estate. Texas offers simplified procedures for smaller estates. Understanding your state's probate process helps you structure assets to minimize delays and costs.
Intestacy Laws Differ State by State
If you die without a will, your state decides who inherits — and the rules vary significantly. Some states give everything to a surviving spouse; others split assets with parents or siblings. Only a will or trust ensures your wishes are followed.
Planning Strategies Must Match Your State
An AB trust that saved federal estate tax in 2010 may create unnecessary complexity today. A qualified personal residence trust works differently in community property states. State-specific strategies can save hundreds of thousands of dollars.
Interactive Map
Find Your State
States with completed guides are highlighted in gold — click to read the full guide. Hover any state to see its name.
All 50 States + DC
State-by-State Directory
Browse all states alphabetically. Filter to find states with estate tax, inheritance tax, or community property rules.
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