Estate planning by state: how the rules differ in six states

Updated 2026-10-16 · Expert review in progress

The short answer

The core of estate planning is the same in every state: a will, often a trust, a financial power of attorney and a medical power of attorney. What changes is the fine print: how you sign, whether a power of attorney is durable by default, who decides if nobody is named, small estate limits and state death taxes.

Maybe you just moved to Arizona to be near the grandchildren. Or maybe your mother lives three states away, and her paperwork is spread across your kitchen table.

Either way, the question is the same. Does estate planning work the same everywhere? The big ideas travel well, and the details don't.

This guide starts with the national picture: what's true almost everywhere, and what tends to change. Then it compares six large retiree states (Florida, California, Texas, Arizona, New York and Pennsylvania) and links to our guides for each one.

What's the same almost everywhere?

The four core documents

Most plans rest on four documents. A will says who receives what and names an executor to carry it out. A revocable living trust holds property during your life and passes it on at death without court.

A financial power of attorney names an agent to handle money and property if you can't. A medical power of attorney names someone to make health care decisions if you can't speak for yourself. Our guide to estate planning documents walks through each one in turn.

Every state recognizes all four. What differs is the name, the signing, and a few default rules.

The durable power of attorney

A financial power of attorney is only useful if it keeps working when you need it most: after an illness or accident leaves you unable to manage things. That is what "durable" means. Our explainer on the durable power of attorney covers the idea in depth.

About 30 states have adopted the Uniform Power of Attorney Act, which makes a power of attorney durable unless the document says otherwise. Not every state follows that rule. To be safe anywhere, make sure your power of attorney says it survives your incapacity.

Naming someone for medical decisions

Every state lets you name someone to make medical decisions for you if you can't. Depending on the state, the document may be called a health care power of attorney, a medical power of attorney, a health care proxy, or part of an advance directive. Our page on the medical power of attorney explains the role.

Most states require either two adult witnesses or a notary, a few require both, and there are rules about who can be a witness (ABA Commission on Law and Aging). So use your state's form, or follow its signing rules exactly.

Probate exists everywhere

Everywhere, probate is a court process that appoints an executor, gives creditors a deadline to come forward, and then distributes property. About 18 states have adopted the Uniform Probate Code in whole or in part; the rest have their own probate codes (Cornell Legal Information Institute).

The creditor deadline depends on the state. Under the Uniform Probate Code it is four months after notice is published.

Dying without a will

If you die without a will, your state's law decides who inherits. In general it goes first to a spouse and children, then to parents, then to siblings and more distant relatives. It goes to the state only if no relative can be found (Uniform Probate Code).

How much a spouse gets compared with children varies a lot by state, especially in blended families. An unmarried partner usually gets nothing. Our page on dying without a will and without close family follows the chain all the way out.

What changes from state to state?

These are the details that trip families up.

Signing rules. Witnesses, a notary, or both. A document signed the wrong way may not be accepted when it's needed.
Durable by default, or only if it says so. Some states assume a power of attorney keeps working after incapacity. Others require the words.
Who decides if nobody is named. Most states have a law that lists which relatives can make medical decisions for you if you haven't named anyone, usually starting with a spouse, then adult children, then parents, then siblings. A handful of states have no general list. Many states, but not all, put a close friend at the end of the list (ABA chart, as of October 2022).
Small estate shortcuts. Most states have a shortcut for small estates, often an affidavit used after a waiting period. The dollar limit and what counts toward it vary widely (the Uniform Probate Code model is $25,000; California's is far higher).
Transfer-on-death deeds. More than 30 states and DC let you record a transfer-on-death (sometimes called beneficiary) deed so a home passes outside probate (Uniform Law Commission). Some states don't allow them.
State death taxes. In 2026 the federal estate tax applies only to estates over $15 million per person (IRS). But 12 states and DC have their own estate tax, some starting at $1 million to $3 million, and five states have an inheritance tax paid by heirs (Maryland has both). Most states have neither (Tax Foundation).
Trusts. In most states a living trust can be changed unless it says otherwise, but not everywhere (New York is the reverse). A trust should always say clearly whether you can change it. See revocable vs irrevocable trusts.

How do six large states compare?

Here are the rules that differ most, in six states where many retirees live. Every value comes from that state's own statutes, linked below.

Powers of attorney

State	Financial POA signing	Durable by default?
Florida	Two witnesses and a notary	No, must say so
California	Notary or two witnesses	No, must say so
Texas	Notary, no witnesses	No, must say so
Arizona	One witness and a notary	No, must say so
New York	Notary and two witnesses (notary may be one)	Yes
Pennsylvania	Notary and two witnesses, plus a signed notice and the agent's acknowledgment	Yes

Medical decisions if you named nobody

State	Who decides	Can a close friend?
Florida	Spouse, adult children, parent, adult siblings, a caring relative, then a close friend	Yes, after relatives, with an affidavit
California	Doctor picks a surrogate who has shown special care and concern	Yes, on equal footing with relatives
Texas	Spouse, adult children, parents, nearest living relative	No
Arizona	Spouse, adult child, parent, domestic partner, sibling, close friend	Yes, last
New York	Guardian, spouse or domestic partner, adult child, parent, sibling, close friend	Yes, last, with a signed statement
Pennsylvania	Spouse, adult child, parent, sibling, grandchild, then an adult who knows your values	Yes, last, unless you name them

After a death

State	Small estate shortcut	Transfer-on-death deed?	Estate or inheritance tax
Florida	Summary administration up to $150,000 (court process)	No statute; "Lady Bird" deeds are used	None
California	Affidavit up to $208,850, after 40 days	Yes, two witnesses and a notary	None
Texas	Affidavit up to $75,000, no-will estates only, judge approves	Yes	None
Arizona	Affidavit up to $200,000 in personal property after 30 days; $300,000 in real estate after 6 months	Yes, called a beneficiary deed	None
New York	Voluntary administration up to $50,000 in personal property	Yes, two witnesses and a notary	Estate tax, $7,350,000 exclusion in 2026
Pennsylvania	Court petition up to $50,000 in personal property	No (a bill is pending)	Inheritance tax: 0% spouse, 4.5% children, 12% siblings, 15% others

Four of the six treat a power of attorney as durable only if it says so. Only Texas leaves a close friend off its default list.

Signing rules for medical documents differ too. Florida, New York and Pennsylvania use two witnesses and no notary. California and Texas take two witnesses or a notary, and Arizona takes a notary or one qualifying witness.

The six states

Each state has three guides: the financial power of attorney, the medical power of attorney, and probate and small estates. Here is a short summary of each.

Florida

Power of attorney. A Florida power of attorney keeps working after incapacity only if it contains the durable wording the statute sets out, or similar words. You sign before two witnesses and a notary, and Florida no longer allows "springing" documents that start later (Fla. Stat. 709.2105). Read the full Florida power of attorney guide.

Medical decisions. Florida calls the document a Designation of Health Care Surrogate. It takes two adult witnesses and no notary, and one witness must be neither your spouse nor a blood relative. If you name nobody, a close friend can serve as proxy, but only after the listed relatives and with a signed affidavit (Fla. Stat. 765.401). See our Florida medical power of attorney guide.

Probate. Florida has no general small estate affidavit. Its shortcut is summary administration, a quicker court process now available up to $150,000 (raised from $75,000 on July 1, 2026). Florida has no transfer-on-death deed statute for real estate, and a nonresident friend can't serve as personal representative. The Florida probate and small estates guide explains each option.

California

Power of attorney. A California power of attorney is durable only if it says so. You sign before a notary or two adult witnesses, and your agent can't be a witness (Cal. Prob. Code 4121). The statutory form is optional, but it is the only kind a bank can be taken to court over for refusing. Our California power of attorney guide has the details.

Medical decisions. California folds the medical power of attorney into its Advance Health Care Directive, signed before a notary or two qualified witnesses. If you name nobody, there is no ranked family list. The doctor or facility chooses a surrogate who has shown special care and concern, and that can be a relative or a close friend (Cal. Prob. Code 4712). Read the California medical power of attorney guide.

Probate. A small estate affidavit can collect up to $208,850 for deaths on or after April 1, 2025, after a 40-day wait (Cal. Prob. Code 13100). A primary home worth up to $750,000 can pass by a simpler court petition. In full probate, executor and attorney fees are each set by statute, which is covered in the California probate and small estates guide.

Texas

Power of attorney. A Texas power of attorney is durable only if it says so. You sign it before a notary, and no witnesses are needed (Tex. Estates Code 751). Texas also gives banks business-day deadlines to accept a valid durable power of attorney or explain in writing why not. The Texas power of attorney guide walks through it.

Medical decisions. A Texas medical power of attorney is signed before two qualified witnesses, one of them disinterested, or before a notary. If you name nobody, the law turns to your spouse, adult children, parents, then nearest living relative (Health and Safety Code 313.004). A close friend is not on that list, which makes naming someone especially important. See the Texas medical power of attorney guide.

Probate. The Texas small estate affidavit covers estates up to $75,000, not counting the homestead and exempt property, but only when there is no will, and a judge must approve it (Tex. Estates Code 205). Estates with a will and no unpaid debts often use a muniment of title instead. A will generally must be probated within four years of death, as the Texas probate and small estates guide explains.

Arizona

Power of attorney. An Arizona power of attorney is durable only if it says so. You sign before a witness and a notary, and the witness can't be your agent, the agent's spouse or child, or the notary (A.R.S. 14-5501). Arizona has no rule forcing banks to accept it. Read the Arizona power of attorney guide.

Medical decisions. An Arizona health care power of attorney is notarized or signed before one qualifying adult witness. If you name nobody, the law turns to your spouse, adult children, parents, domestic partner (if you're unmarried), siblings, then a close friend (A.R.S. 36-3231). The Arizona medical power of attorney guide covers who can't witness and the living will.

Probate. Family can collect personal property by affidavit if it totals $200,000 or less, 30 days after death. Real estate of $300,000 or less can pass by a separate affidavit after six months (A.R.S. 14-3971). Arizona also allows beneficiary deeds and has no estate or inheritance tax. See the Arizona probate and small estates guide.

New York

Power of attorney. New York uses a statutory short form, and a power of attorney stays in effect if you lose capacity unless it says otherwise (GOL 5-1501A). You sign before a notary and two witnesses, and your agent signs too. Gifts above $5,000 a year need extra steps, as the New York power of attorney guide explains.

Medical decisions. In New York the document is a health care proxy, signed before two adult witnesses with no notary. If you name nobody, a surrogate comes from a list set by law, ending with a close friend who signs a statement (Public Health Law 2994-d). That list applies in hospitals, nursing homes and hospice. Read the New York health care proxy guide.

Probate. An estate with $50,000 or less in personal property can use voluntary administration, with no court order or bond (SCPA 1301). A New York living trust is irrevocable unless it expressly says it is revocable, the reverse of most states. New York also has its own estate tax, which the New York probate and small estates guide covers along with the rest.

Pennsylvania

Power of attorney. A Pennsylvania power of attorney is durable unless it says otherwise. You sign before a notary and two adult witnesses, and you sign a required notice at the top (20 Pa.C.S. 5601). Your agent can't act until they sign an acknowledgment. The Pennsylvania power of attorney guide includes a signing checklist.

Medical decisions. A Pennsylvania health care power of attorney takes two adult witnesses and no notary. If you name nobody, state law ranks relatives first and a close friend last (20 Pa.C.S. 5461). You can move a friend to the top by naming them in writing or simply telling your doctor. See the Pennsylvania medical power of attorney guide.

Probate. A small estate with $50,000 or less in personal property, not counting real estate, can be settled by a short court petition. Some bank, wage and similar payments can go to close family with no probate at all (20 Pa.C.S. 3101). Pennsylvania has no transfer-on-death deeds yet, and most heirs owe inheritance tax, as the Pennsylvania probate and small estates guide explains.

What if your state isn't one of these six?

The same questions apply wherever you live, and most can be answered in an afternoon.

Start with your state legislature's website, which publishes the statutes for free. Then try your state bar association's public pages, which often explain the rules plainly.

Here is what to look up:

Financial power of attorney. How it must be signed (witnesses, notary, or both), and whether it is durable by default or only if it says so.
Medical power of attorney. What your state calls it, how it must be signed, who can't be a witness, and whether there is a state form.
The default list. Who decides medical care if you haven't named anyone, and whether a close friend is on the list. Our 50-state guide to default decision-maker laws covers every state.
Small estates. The dollar limit, the waiting period, and what counts toward the limit.
Transfer-on-death deeds. Whether your state allows them, and how they must be signed and recorded.
State death taxes. Whether your state has an estate tax or an inheritance tax, and where it starts.

If you would rather skip probate altogether, our guide to how to avoid probate explains the tools that work in most states. If you haven't named anyone for medical care yet, our page on medical decisions without a power of attorney explains what happens in the meantime.

Where Kinly fits

Kinly is available in all 50 states and DC. The four documents in a Kinly membership (will, revocable trust, medical power of attorney and financial power of attorney) are drafted for your state's laws, signed the way your state requires.

The trust company behind Kinly, Trella Trust Company, is a Washington State chartered trust company. If you would like to talk through how your state's rules apply to your plan, the free consultation is twenty minutes on the phone, with nothing to sign.

Common questions

Is estate planning different in every state?

The core is the same: a will, often a trust, a financial power of attorney and a medical power of attorney. What differs is how each document is signed, a few default rules, small estate limits and state death taxes. That's why documents should be drafted for the state where you live.

Do I need new documents if I move to another state?

Not always, but it's worth a review. Arizona honors powers of attorney validly signed in another state, and Florida honors most out-of-state wills. Default rules and taxes still change with the move, so have your documents checked.

Which states let a close friend make medical decisions if nobody is named?

Many states, but not all, put a close friend at the end of the default list. Of the six states in this guide, Florida, California, Arizona, New York and Pennsylvania do, usually after relatives and sometimes with a signed statement. Texas does not. Our 50-state guide lists the rule in every state.

Which of these six states have an estate or inheritance tax?

New York has an estate tax, with a 2026 exclusion of $7,350,000, and it phases out quickly for estates just above that amount. Pennsylvania has an inheritance tax paid by heirs, at 0% for a spouse, 4.5% for children and 12% for siblings. Florida, California, Texas and Arizona have neither.

Is a power of attorney durable in every state?

Not automatically. New York and Pennsylvania treat a power of attorney as durable unless it says otherwise, but Florida, California, Texas and Arizona require the document to say so. To be safe anywhere, make sure yours states that it survives your incapacity.

Sources

This page is general information, not legal or financial advice. Laws vary by state.

Everything in this guide