As of January 1, 2025, several updates to Texas probate laws took effect. Understanding these changes is essential for anyone involved in estate planning or administration in the state.
Increased estate and gift tax exemptions
In 2025, the federal estate and gift tax exemption has risen to $13.99 million per individual, up from $13.61 million in 2024. This means you can transfer up to this amount without incurring federal estate or gift taxes. Additionally, the annual gift tax exclusion has increased to $19,000 per recipient. It’s important to note that unless Congress acts, these exemptions are set to decrease significantly after 2025.
Legislative changes impacting probate courts
The Texas Legislature has enacted changes affecting probate courts. For instance, Senate Bill 1015 addresses the allocation of excess contributions and fees to statutory probate courts. Staying informed about such legislative updates ensures compliance with current procedures.
Simplified probate processes
Recent legislative updates have introduced measures to streamline the probate process. Notable changes include:
- Alternative Service Methods: Notices and citations previously required to be sent by certified mail may now serve via private courier or delivery services, expediting communications.
- Unsworn Declarations: Personal representatives may now sign oaths using unsworn declarations, eliminating the need for notarization and simplifying administrative tasks.
- Heirship Determinations: The use of previously recorded affidavits of heirship now allows in place of live testimony, reducing court appearances and associated delays.
Introduction of licensed legal paraprofessionals
To enhance access to legal services, the state has initiated a program allowing licensed legal paraprofessionals to provide limited services in areas including estate planning and probate law. This initiative aims to bridge the justice gap for low-income individuals.
Keeping up with probate law changes is part of successful estate planning and probate management. Regularly reviewing your estate plan in light of these changes can help honor your wishes and ensure your loved ones are protected.