Appendix A: State-Specific Information

How to use this appendix

Estate planning and administration are primarily governed by state law. What is true in California is often not true in Texas. Rather than try to write 50 state-by-state chapters, this appendix provides:

1. A framework for the specific questions you should answer for your state.
2. General patterns across categories.
3. Pointers to authoritative sources for current state rules.

Important: laws change. The information below reflects the general landscape in 2026. Verify current rules with your state's attorney or the resources listed.

The key state-law questions

For any estate planning or administration question, you need to know:

1. What is the small-estate threshold? Below this amount, your state allows simplified probate procedures (often affidavit-based rather than full court proceeding).

2. Does your state have its own estate or inheritance tax? Most states do not. About a dozen do. Thresholds and rates vary.

3. Does your state recognize Transfer on Death Deeds (TODDs) for real estate? About 30 states do. This allows real estate to bypass probate.

4. What is the probate process like? Formal supervision or independent administration? How long does it typically take?

5. What are the intestate succession rules? How is property divided if there is no will?

6. What is the spousal elective share? Can a surviving spouse override the will to claim a statutory minimum?

7. Are holographic (handwritten) wills recognized? Some states yes, some no, some with conditions.

8. What form does the durable power of attorney take? States have specific statutory forms many institutions expect.

9. Are there state-specific asset protection tools? Homestead exemptions, tenancy by the entirety, etc.

10. Medicaid recovery aggressiveness. Some states aggressively recover Medicaid payments from estates; others don't.

General patterns by category

States with significant probate complexity (higher costs, longer times)

California: Statutory fees based on estate value. Extended timelines. Strong incentive to use a trust.

New York: Formal process, reasonable fees but detail-oriented. Out-of-state property issues common.

Florida: Formal and summary options. Real estate and asset-heavy estates common.

States with simpler probate

Texas: Independent administration widely available.

Oklahoma: Streamlined procedures.

Ohio: Simplified for smaller estates.

Wisconsin: Transfer on death deeds and other simplifications.

States with their own estate tax (as of 2026)

Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington.

Federal exemption is $15M per individual / $30M per married couple effective 2026 (post-OBBBA, indexed annually). State exemptions are dramatically lower:

• Oregon: ~$1M. The lowest in the country. Many Portland-area homes alone cross this.
• Massachusetts: $2M with a cliff structure. Cross the threshold by one dollar and the tax is calculated on the entire estate, not just the excess.
• Washington: ~$2.193M with a top rate of 20% (the highest state estate-tax rate in the US).
• Rhode Island, Minnesota: $1.7M–$3M range.
• Illinois: $4M.
• D.C., New York: $4M–$7M range.
• Maryland: $5M (also has separate inheritance tax — see below).
• Maine, Vermont, Hawaii: $6M–$7M range.
• Connecticut: matched to federal exemption since 2023 — meaning ~$15M effective 2026. Lowest exposure of any state with an estate tax.

Rates typically top out around 16% (Washington is the outlier at 20%). Verify current numbers with your state's Department of Revenue — these change.

States with inheritance tax (as of 2026)

Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania.

Iowa fully repealed its inheritance tax effective January 1, 2025. If you're reading an older source that lists Iowa, it's out of date.

Rates depend on relationship — spouses and children pay less (often 0%), distant relatives more:

• Pennsylvania: 0% spouse/lineal heirs minor, 4.5% adult lineal descendants, 12% siblings, 15% non-relatives.
• New Jersey: 0% spouse/children, 11-16% siblings/non-immediate family.
• Maryland: 10% non-immediate family (plus the separate estate tax).
• Kentucky: 0-16% sliding scale by relationship.
• Nebraska: 1% lineal descendants, 11% remote relatives, 18% non-relatives.

States WITHOUT estate or inheritance tax

The majority. Generally advantageous for estate planning (only federal rules apply).

States recognizing Transfer on Death Deeds (TODDs)

Approximately 30 states, including: Arizona, Arkansas, California, Colorado, Hawaii, Illinois, Indiana, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Virginia, Washington, West Virginia, Wisconsin, Wyoming, and others.

List is expanding. Check your state.

States recognizing holographic (handwritten) wills

Approximately half of states, with varying requirements:

• Signed by the testator.
• Entirely in the testator's handwriting.
• Sometimes must include date and/or "testamentary intent" language.

States NOT recognizing holographic wills (typically): Connecticut, Hawaii, Maine, Rhode Island, and others.

States with homestead exemption protecting primary residence

Varies widely. Florida's is very strong (no limit on acreage in some counties, unlimited value). Texas similarly strong. Other states have more modest exemptions ($25K-$75K typical).

Community property states

Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin. Alaska and South Dakota allow opt-in community property.

Community property states treat assets acquired during marriage as 50/50 owned by the couple. Estate planning in these states differs from common-law states.

Tenancy by the Entirety (TBE) states

About half of states allow TBE for married couples, which provides asset protection benefits (creditors of one spouse cannot reach TBE property). Relevant for asset protection planning.

Medicaid recovery aggressiveness

Varies. Some states (Oregon, Washington, others) aggressively recover from probate estates for Medicaid long-term care expenses. Others are less aggressive. Important for elder law planning.

Authoritative sources by state

For current rules, consult:

1. Your state bar's estate planning section. Most state bars have sections devoted to estate planning. They publish resources, often including consumer-facing guides.

2. State probate court websites. County probate courts typically have forms, checklists, and summaries of procedures.

3. State attorney general's consumer protection division. Often has guides on estate planning scams and consumer rights.

4. State Department of Revenue / Department of Taxation. For estate and inheritance tax rules.

5. Local estate planning attorneys. Your estate planning attorney knows your state cold. If they don't, find a different one.

6. Academic resources. Law school publications (e.g., American Bar Association's Real Property, Trust and Estate Law Section) publish state-by-state comparisons for various estate planning topics.

State-specific planning considerations

If you live in a high-tax estate state

Consider: domicile planning, state-specific trusts, timing of gifts, coordination between federal and state estate tax exposure.

If you live in a community property state

Consider: how marital assets are characterized, potential for stepped-up basis on full value at first spouse's death (community property stepped-up), coordination with estate tax planning.

If you live in a simple-probate state

Probate avoidance is less urgent. Will-based plan with beneficiary designations often sufficient.

If you live in a complex-probate state (California especially)

Trust-based plan almost always preferable. Funding the trust correctly is critical.

If you own property in multiple states

Ancillary probate in each state is costly and complicated. Trust-based planning with properties titled in the trust simplifies dramatically.

If you have international elements

International tax law adds complexity. Specialist counsel required.

A note about moving states

Many Americans retire to different states. This affects estate planning:

Update documents for new state. Your will from Massachusetts may still be valid in Florida, but Florida may have different preferred forms, and institutions may accept state-specific documents more readily.

Re-establish domicile for tax purposes. Move voter registration, driver's license, primary residence designation. Some states aggressively challenge domicile claims.

Review beneficiary designations. Some states have different rules about spouse consent for retirement account beneficiary changes.

Update attorney relationships. Consider engaging local counsel in the new state.

Consider state-specific tax planning. If moving from a tax state to a no-tax state, significant savings may accrue. If moving the other direction, plan accordingly.

What to do

1. Identify the specific state-law questions that matter for your situation. Use the questions at the top of this appendix.

1. Research each one using authoritative state sources.

1. Verify with your attorney that your plan accounts for your state's specifics.

1. Update when you move or when the law changes.

1. Check this appendix against current sources — dates and numbers change; this appendix reflects 2026.

This appendix is necessarily general. Your state has its own specific rules. Use this as a framework and as a prompt to ask the right questions locally.