This page provides a plain-English summary of key elder care and estate planning information specific to Georgia residents. It covers Georgia Medicaid limits, estate tax rules, advance directive information, and links to important Georgia agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Georgia Medicaid — 2026 Eligibility Limits for Long Term Care
Georgia Medicaid is administered by the Georgia Department of Community Health and is the primary payer for nursing home care for eligible low income Georgia residents. Georgia has not expanded Medicaid under the Affordable Care Act meaning most healthy adults aged 19 to 64 without disabilities or dependent children do not qualify.
Income limit — single applicant The income limit for a single nursing home Medicaid applicant is $2,982 per month in 2026. Georgia is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, one vehicle, personal belongings and household furnishings, IRAs and 401(k)s in payout status meaning Required Minimum Distributions are being taken, and irrevocable burial trusts up to $10,000.
Home and community based care — CCSP and SOURCE Waivers Georgia’s Community Care Services Program — CCSP — and the Service Options Using Resources in a Community Environment — SOURCE — waiver provide home and community based services for people who need nursing home level care but want to remain at home. The asset limit is $2,000 for a single applicant. Note that the CCSP and SOURCE waivers may have waiting lists due to limited enrollment slots.
Married couples — one spouse applying When only one spouse applies for Medicaid the community spouse — the spouse who remains at home — may retain up to $162,660 in countable assets under the Community Spouse Resource Allowance. The applicant spouse may retain $2,000. The community spouse’s IRA and 401(k) accounts are automatically exempt.
Monthly Maintenance Needs Allowance The community spouse is entitled to a minimum monthly income allowance of up to $4,066.50 per month in 2026. If the community spouse’s income falls below this amount the nursing home spouse may transfer income to bring the community spouse up to the allowance.
Personal needs allowance Georgia nursing home Medicaid recipients are allowed to keep $70 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period Georgia has a 60-month — five year — look-back period for nursing home Medicaid and HCBS Waivers. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility.
Estate recovery Georgia requires Medicaid estate recovery. After a Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Georgia Medicaid Applications can be submitted online through the Georgia Gateway portal at gateway.ga.gov, by phone at 1-877-423-4746, or in person at your local Division of Family and Children Services — DFCS — office.
Georgia Medicaid administering agency Georgia Department of Community Health — dch.georgia.gov
Georgia Estate Tax — 2026
No Georgia state estate tax Georgia does not impose a state estate tax or a state inheritance tax. Georgia’s estate tax was tied to the federal state death tax credit which was eliminated by federal law effective January 1 2005. As a result no Georgia estate tax applies to estates of decedents who died on or after January 1 2005.
This makes Georgia one of the more favorable states for estate planning from a tax perspective. Beneficiaries who receive assets from a Georgia decedent owe no Georgia inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Georgia residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
Step-up in basis Inherited assets in Georgia receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property such as real estate or stock.
No Georgia gift tax Georgia does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Out-of-state inheritance tax considerations While Georgia does not impose an inheritance tax some other states do. If a Georgia resident inherits property from someone who lived in a state with an inheritance tax — such as Pennsylvania Kentucky or Nebraska — that state may impose an inheritance tax on the Georgia resident’s share of the inheritance. This is an important consideration for Georgia residents with family in other states.
Georgia probate Georgia has a standard probate process. Many Georgia residents use revocable living trusts transfer on death deeds and beneficiary designations to pass assets outside of probate and simplify estate administration for their families. Transfer on death deeds are available in Georgia and allow real estate to pass directly to named beneficiaries without probate.
Georgia Advance Directives
Georgia law recognizes the following advance directive documents:
Georgia Advance Directive for Health Care Georgia uses a single unified Advance Directive for Health Care form that combines the healthcare power of attorney and living will into one document. The form allows you to name a healthcare agent and document your wishes regarding life-sustaining treatment. Must be signed and witnessed by two adults.
Georgia POLST — Physician Orders for Life-Sustaining Treatment Georgia uses a Medical Orders for Scope of Treatment — MOST — form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Georgia Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Georgia has standardized DNR protocols for both in-hospital and out-of-hospital settings.
Free Georgia advance directive forms Free Georgia-specific advance directive forms are available at caringinfo.org and from the Georgia Department of Community Health at dch.georgia.gov.
Georgia advance directive registry Georgia does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Georgia Key Agencies and Resources
Georgia Department of Community Health Administers Georgia Medicaid and oversees the state’s healthcare programs. Website: dch.georgia.gov Phone: 1-404-656-4507
Division of Aging Services — DAS Coordinates programs and services for older Georgians including home care nutrition programs caregiver support and the Georgia SOURCE program. Website: aging.georgia.gov Phone: 1-866-552-4464
Georgia Area Agencies on Aging Georgia is served by 12 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Georgia Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and personal care homes. Investigates complaints and helps resolve problems free of charge. Website: aging.georgia.gov/long-term-care-ombudsman Phone: 1-866-552-4464
Georgia Gateway — Benefits Portal Online portal for applying for and managing Medicaid and other Georgia benefits. Website: gateway.ga.gov Phone: 1-877-423-4746
State Bar of Georgia Lawyer Referral Service Connects Georgians with attorneys including those who specialize in elder law and estate planning. Website: gabar.org Phone: 1-800-334-6865
Georgia Legal Services Program Provides free civil legal services to low income Georgians including seniors on issues related to Medicaid benefits housing and elder law. Website: glsp.org Phone: 1-800-498-9469
Georgia Veterans Resources
Georgia Department of Veterans Service — GDVS Provides services and benefits to Georgia veterans and their families including free VA claims assistance veterans homes and Georgia-specific veterans benefits. Website: veterans.georgia.gov Phone: 1-404-656-2300
Georgia State Veterans Homes Georgia operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Augusta, Milledgeville, and Thomasville. Website: veterans.georgia.gov/georgia-veterans-homes
Georgia Veterans Education Career Transition Resource Center — VECTR Provides education employment and transition resources for Georgia veterans. Website: veterans.georgia.gov
Georgia Senior Property Tax Benefits
Homestead Exemption — Standard Georgia homeowners who occupy their home as a primary residence may qualify for a $2,000 reduction in the assessed value of the home for school tax purposes. Apply through your county tax assessor’s office.
Senior School Tax Exemption Georgia homeowners aged 62 and older who meet income requirements may qualify for an exemption from school district property taxes on their primary residence. Requirements and available exemptions vary significantly by county. Contact your county tax assessor’s office for information about exemptions available in your county.
Floating Homestead Exemption Georgia homeowners with a homestead exemption receive protection from increases in assessed value above a floating exemption amount tied to inflation. This can significantly reduce property tax increases for long-term homeowners.
Property Tax Exemption — Age 65 and Older Many Georgia counties offer additional property tax exemptions for residents aged 65 and older. The specific exemptions available vary considerably by county. Contact your county tax assessor’s office for details on exemptions available where you live.
Finding Elder Law and Estate Planning Attorneys in Georgia
The following resources can help you find a qualified elder law or estate planning attorney in Georgia:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- State Bar of Georgia Lawyer Referral Service — gabar.org — 1-800-334-6865
- Georgia Chapter of NAELA — Georgia has an active NAELA chapter with members throughout the state
- Georgia Legal Services Program — glsp.org — free legal assistance for income-qualifying seniors
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Georgia Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: March 2026