Not legal advice. EstateHowTo gives general information from official sources. Talk to a licensed attorney in your state about your situation.

Estate planning rules by state

    AlabamaAlaskaArizonaColoradoFloridaGeorgiaIndianaKansasMaineMassachusettsMinnesotaNew JerseyNorth CarolinaNorth DakotaOklahomaPennsylvaniaSouth DakotaTexasWyomingConnecticutMissouriWest VirginiaIllinoisNew MexicoArkansasCaliforniaDelawareDistrict of ColumbiaHawaiiIowaKentuckyMarylandMichiganMississippiMontanaNew HampshireNew YorkOhioOregonTennesseeUtahVirginiaWashingtonWisconsinNebraskaSouth CarolinaIdahoNevadaVermontLouisianaRhode IslandALAKAZCOFLGAINKSMEMNNCNDOKPASDTXWYMOWVILNMARCAIAKYMIMSMTNYOHORTNUTVAWAWINESCIDNVLA
    VTNHMARICTNJDEMDDC

    California

    • TOD deeds: Yes
    • State estate tax: No
    • Small-estate option: Small-estate affidavit
    See full guide →

    Florida

    • TOD deeds: No
    • State estate tax: No
    • Small-estate option: Summary administration (up to $150,000)
    See full guide →

    New Hampshire

    • TOD deeds: Yes
    • State estate tax: No
    • Small-estate option: Waiver of administration
    See full guide →

    Ohio

    • TOD deeds: Yes
    • State estate tax: No (repealed 2013)
    • Small-estate option: Release from administration (up to $35,000)
    See full guide →

    Texas

    • TOD deeds: Yes
    • State estate tax: No
    • Small-estate option: Small estate affidavit (up to $75,000)
    See full guide →

    More states coming soon

    Alabamacoming soonAlaskacoming soonArizonacoming soonArkansascoming soonColoradocoming soonConnecticutcoming soonDelawarecoming soonDistrict of Columbiacoming soonGeorgiacoming soonHawaiicoming soonIdahocoming soonIllinoiscoming soonIndianacoming soonIowacoming soonKansascoming soonKentuckycoming soonLouisianacoming soonMainecoming soonMarylandcoming soonMassachusettscoming soonMichigancoming soonMinnesotacoming soonMississippicoming soonMissouricoming soonMontanacoming soonNebraskacoming soonNevadacoming soonNew Jerseycoming soonNew Mexicocoming soonNew Yorkcoming soonNorth Carolinacoming soonNorth Dakotacoming soonOklahomacoming soonOregoncoming soonPennsylvaniacoming soonRhode Islandcoming soonSouth Carolinacoming soonSouth Dakotacoming soonTennesseecoming soonUtahcoming soonVermontcoming soonVirginiacoming soonWashingtoncoming soonWest Virginiacoming soonWisconsincoming soonWyomingcoming soon

    Compare at a glance

    StateTOD deed for real estate?Will witnessesSmall estateState estate/inheritance tax
    New HampshireYes (details)Two witnesses. Notarizing is optional but makes the will self-proved.No small-estate affidavit. Simple estates usually use waiver of administration under RSA 553:32, which has no dollar cap.New Hampshire has no estate tax and no inheritance tax in effect.
    CaliforniaYes (details)Two witnesses. Holographic (handwritten) wills are allowed. No notary needed.California has a small-estate affidavit after 40 days, with a dollar limit that is adjusted periodically (Prob. Code § 13100).California has no state estate tax or inheritance tax.
    TexasYes (details)Two witnesses, or none if wholly handwritten. A notarized self-proving affidavit is optional.Small estate affidavit for intestate estates up to $75,000 (excluding homestead and exempt property), after 30 days.Texas has no state estate tax or inheritance tax.
    FloridaNo (details)Two witnesses. Notarized self-proof is optional. Unwitnessed handwritten wills are not valid.Summary administration for estates up to $150,000 (less exempt property), or when death was more than 2 years ago.Florida has no state estate tax or inheritance tax.
    OhioYes (details)Two witnesses. No notary required. No holographic wills.Release from administration for estates up to $35,000, or $100,000 if all goes to the surviving spouse.Ohio’s estate tax does not apply to people who died on or after January 1, 2013.

    Pilot states only; each row is sourced on the state pages. Other states are not yet verified.