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Title Tag: How to Avoid Probate in Texas (2026): 7 Methods — TOD Deed, Living Trust, CPWROS & More - ProbatePedia

Meta Description: Texas offers 7 ways to keep your estate out of probate — including the statutory Transfer on Death Deed, Community Property with Right of Survivorship, living trusts, and beneficiary designations. Learn which method fits your situation, the costs, and the Texas-specific rules that make probate here different from every other state.

How to Avoid Probate in Texas (2026): 7 Methods Explained

Last Updated: March 2026 • Texas Estates Code | Reading time: ~16 minutes

Texas Probate vs. Other States: Why the Calculus Is Different

Before choosing a probate avoidance strategy, understand what Texas probate actually costs and how long it takes — because the calculation is different here than in Florida or California.

| ContentTexas Independent AdministrationContentFlorida Formal AdministrationContentCalifornia Probate** | | --- | --- | --- | --- | | Attorney fee basis | Reasonable fee — no statutory schedule; typically 3–5% of estate | §733.6171 statutory: ~5.7% combined atty+PR on $500K estate | §10810 statutory: ~4% combined on $500K estate | | Court supervision | Minimal after initial appointment — executor acts independently | Extensive — every major step requires court order | Court-supervised throughout | | Mandatory creditor wait | ~4 months from creditor publication | 3 months from publication — mandatory | 4 months from executor appointment | | Typical timeline | 4–9 months | 9–18 months | 12–18 months minimum | | Public records | Yes — will, inventory, distributions filed with county court | Yes | Yes | | Out-of-state property | Ancillary probate required in each other state | Ancillary probate required | Ancillary probate required | | Incapacity management | Not covered — separate guardianship or POA needed | Not covered | Not covered | | Typical cost — $500K gross estate | $15,000–$25,000 total | ~$30,000–$45,000+ | ~$26,000–$35,000+ |

Texas Probate Is Simpler — But Still Worth Avoiding:

Texas's Independent Administration is genuinely more efficient than most states' probate systems. But 'simpler' doesn't mean 'free.' On a $700,000 estate, Texas probate still costs $21,000–$35,000 in combined attorney and executor fees, takes 4–9 months, produces public records, and cannot manage assets if you become incapacitated before death. A revocable living trust or Transfer on Death Deed eliminates all of these costs and delays — at a fraction of what probate would cost.

The 7 Texas Probate Avoidance Methods

METHOD 1 Revocable Living Trust

Cost: $1,500–$4,500 to establish | Complexity: Moderate — requires ongoing funding

A Texas revocable living trust is a legal arrangement in which you transfer your assets to a trust you control during your lifetime, then have them pass to your named beneficiaries at death — without any court proceeding, without the mandatory creditor waiting period, and without the public inventory that Texas probate requires. The Successor Trustee you name steps in immediately at your death or incapacity.

Texas Trust Code (Texas Property Code §§111–115) governs the creation and administration of Texas trusts. A Texas revocable trust must be in writing and signed by the Settlor. Unlike Florida, Texas does not require two witnesses for trust execution — notarization alone is sufficient, though best practice is to use witnesses as well.

| ContentTexas-Specific Benefit** | | --- | --- | | Avoids all Texas probate | Successor Trustee distributes within weeks; no county court filing; no 4-month creditor period | | Incapacity management | Successor Trustee steps in without guardianship if you become incapacitated; avoids Texas guardianship proceeding in Probate Court | | Community property coordination | A joint marital trust or coordinated separate trusts can preserve community property step-up in basis (IRC §1014(b)(6)) while providing probate avoidance for both spouses | | Out-of-state real property | Single trust document eliminates ancillary probate in every other state — critical for TX residents with property in other states | | Privacy | Trust administration is entirely private; no county court records | | Minor beneficiaries | Sub-trusts in the trust hold assets for minors without court guardianship; can specify distribution ages |

Texas Community Property and the Living Trust — Basis Step-Up Planning:

Texas is a community property state. Under IRC §1014(b)(6), both halves of community property receive a full step-up in income tax basis at the first spouse's death. This is a major tax advantage over separate property states. A revocable living trust must be carefully structured to preserve community property characterization and the full step-up benefit. An improperly drafted trust that converts community property to separate property can inadvertently eliminate this tax advantage. Always use a Texas estate planning attorney with community property expertise when funding a living trust in Texas.

METHOD 2 Transfer on Death Deed (TODD)

Cost: $250–$500 attorney + $25–$35 recording | Complexity: Low — statutory form; simple to create

Texas's Transfer on Death Deed (TODD) is one of the most powerful single-asset probate avoidance tools in the state. Authorized under Texas Estates Code Chapter 114, the TODD allows a real property owner to designate one or more beneficiaries who will automatically receive the property at the owner's death — without probate, without court involvement, and without the cost of a full living trust.

Texas enacted the TODD statute effective September 1, 2015, making it available for all Texas real property (homestead, investment properties, rental properties). Unlike Florida's common law Lady Bird Deed, the Texas TODD is a statutory instrument with a prescribed form and clear legal requirements.

| ContentTexas Rule** | | --- | --- | | Statutory basis | Texas Estates Code Chapter 114; effective September 1, 2015 | | Execution | Signed by the transferor + notarized; two witnesses not required (unlike FL Lady Bird Deed) | | Recording requirement | Must be recorded with the county clerk BEFORE the transferor's death to be effective | | Revocability | Fully revocable at any time — record a new TODD or a revocation instrument; beneficiary has no rights during transferor's lifetime | | Beneficiary's interest during life | None — contingent only; transferor retains full ownership and can sell, mortgage, or otherwise deal with property without beneficiary's consent | | Medicaid look-back | Does not trigger Medicaid look-back — no completed gift during transferor's lifetime | | Federal gift tax | None — no completed gift; no gift tax return required | | Full step-up in basis | Yes — IRC §1014; property treated as retained by transferor until death; beneficiary takes at date-of-death fair market value | | Multiple beneficiaries | Permitted — as tenants in common (specified shares) or as co-owners with rights of survivorship | | Contingent beneficiaries | Permitted — designate a backup if primary beneficiary predeceases the transferor | | After-acquired property | TODD applies to the described property and any after-acquired interest in that same property | | Effective at death | Beneficiary records an affidavit of survivorship (confirming they survived the transferor) + certified copy of death certificate; no probate required |

Texas TODD vs. Florida Lady Bird Deed — Key Differences:

Both instruments accomplish the same goal — passing real property at death without probate — but by different legal mechanisms. Texas's TODD is statutory (Tex. Estates Code Ch. 114) with a prescribed form; Florida's Lady Bird Deed is common law with no standard form. Texas requires notarization only (no witnesses); Florida requires notarization plus two witnesses. Texas's TODD is more straightforward to draft and has clearer legal footing due to its statutory basis. Both are fully revocable and do not trigger Medicaid look-back. If you own property in both states, you need a TODD for Texas and a Lady Bird Deed for Florida — each state's law governs its own real property.

How to Create a Texas TODD: Step-by-Step

• Step 1 — Identify the property: Obtain the full legal description of the property from the county appraisal district records or your current deed. The TODD must contain the complete legal description — not just the street address.
• Step 2 — Name the beneficiary(ies): Include the full legal name of each beneficiary, their relationship to you (optional but helpful), and if multiple beneficiaries, their respective shares or survivorship rights.
• Step 3 — Execute the deed: Sign in the presence of a notary. Two witnesses are not required for a Texas TODD (unlike a standard Texas deed of conveyance). The beneficiary does not sign.
• Step 4 — Record with county clerk BEFORE death: File the executed TODD with the county clerk in the county where the property is located. Recording fees: $25 for the first page + $4 per additional page (most Texas counties). A TODD not recorded before the transferor's death is void.
• Step 5 — After death: The beneficiary records (1) a certified copy of the transferor's death certificate and (2) an Affidavit of Survivorship (confirming the beneficiary survived the transferor) with the county clerk. Title passes automatically; no probate needed.

METHOD 3 Community Property with Right of Survivorship (CPWROS)

Cost: $300–$800 for written agreement | Complexity: Low — straightforward for married couples

Texas Estates Code §112.051 authorizes married couples to enter into a written agreement that transforms community property into community property with right of survivorship. When one spouse dies, their share of the CPWROS property passes automatically to the surviving spouse — outside of probate, without a will, and without court involvement.

This is one of the most powerful and uniquely Texan estate planning tools available. It combines the community property full step-up in basis advantage (both halves of community property get a new basis at the first spouse's death under IRC §1014(b)(6)) with the probate avoidance of a right of survivorship — giving married Texas couples the best of both worlds.

| ContentDetails** | | --- | --- | | Legal basis | Texas Estates Code §112.051 | | Who can use it | Married couples only — applies only to community property | | How to create it | Written, signed agreement between spouses — must be in writing; should be notarized; does not need to be recorded (but recording is recommended for real property) | | What property can it cover | All community property — real estate, bank accounts, investment accounts, vehicles, any community asset | | Effect at first death | Surviving spouse automatically owns 100% of the CPWROS property; no probate required | | Step-up in basis | Yes — IRC §1014(b)(6) provides full step-up on BOTH halves of community property at first death; this is the most favorable basis treatment of any ownership form | | Revocability | Either spouse can revoke or modify by separate written agreement; irrevocable as to specific property once the agreement is recorded | | What it does NOT cover | Separate property (property owned before marriage or received as gifts/inheritance during marriage) cannot be converted to CPWROS | | What happens at second death | The property passes under the surviving spouse's will or by intestate succession — CPWROS only operates at first death |

CPWROS Is Texas's Most Overlooked Planning Tool for Married Couples:

A Texas married couple with a home and financial accounts can eliminate probate on all community property with a simple written CPWROS agreement — at a cost of $300–$800 in attorney fees. At the first spouse's death, the surviving spouse automatically owns everything. The surviving spouse then needs a will (or living trust) to address what happens at the second death. For many Texas couples, CPWROS + beneficiary designations + a will provides complete probate avoidance for the first-to-die spouse at minimal cost — with a living trust added for more comprehensive coverage at the second death.

METHOD 4 Beneficiary Designations (POD / TOD)

Cost: Free — update directly with each institution | Complexity: Very Low

The simplest and most overlooked probate avoidance tool: naming beneficiaries directly on your financial accounts, retirement accounts, and life insurance policies. Assets with a valid, current beneficiary designation pass directly to the named beneficiary at death — completely outside of probate, regardless of what your will says.

| ContentDesignation TypeContentAction Required** | | --- | --- | --- | | Bank accounts (checking, savings, CDs) | POD (Payable on Death) | Complete beneficiary designation form at your bank; some online; free | | Brokerage / investment accounts | TOD (Transfer on Death) | Complete beneficiary designation form with broker; update with each institution | | IRA, 401(k), 403(b), 457, pension | Primary + contingent beneficiary | Complete beneficiary designation form with plan administrator or IRA custodian; review annually | | Life insurance | Primary + contingent beneficiary | Complete beneficiary form with insurance company; update after major life events | | Annuities | Primary + contingent beneficiary | Complete beneficiary designation with annuity issuer | | Texas savings bonds | Beneficiary or co-owner designation | File with TreasuryDirect; paper bonds can name a co-owner or beneficiary at purchase |

• Review beneficiary designations after every major life event: marriage, divorce, birth of a child, death of a named beneficiary, major change in family relationships. An outdated beneficiary designation — for example, naming an ex-spouse — overrides your will and your living trust.
• Always name a contingent (backup) beneficiary: If the primary beneficiary predeceases you and no contingent is named, the account may pass through probate or under the plan's default rules — which may not reflect your wishes.
• Never name your estate as beneficiary on retirement accounts: Naming the estate as IRA beneficiary eliminates the stretch IRA option and forces faster distribution — creating an unnecessary income tax acceleration.

METHOD 5 Joint Tenancy with Right of Survivorship (JTWROS)

Cost: $250–$500 for deed preparation + recording | Complexity: Low

In Texas, two or more people can own real property as joint tenants with right of survivorship — when one owner dies, their interest passes automatically to the surviving owner(s), outside of probate. However, Texas law does not automatically presume joint tenancy from simple co-ownership language. The deed must expressly state that the property is held with right of survivorship.

Texas JTWROS Requires Express Language — 'and' Is Not Enough:

Under Texas law, a deed to 'John Smith and Mary Smith' does NOT create a joint tenancy with right of survivorship. Without express survivorship language, the co-owners hold as tenants in common — each owns a fractional interest that passes through their estate at death. To create JTWROS in Texas, the deed must include explicit language such as 'as joint tenants with right of survivorship' or 'with rights of survivorship as provided by Texas Estates Code §101.002.' Use a Texas attorney to prepare any deed intended to create JTWROS.

Key limitation: JTWROS works well for married couples but creates complications for non-married co-owners. If one joint tenant wants to sell their interest, they can sever the joint tenancy and convert it to a tenancy in common — without the other owner's consent. For married couples, CPWROS is usually preferable because it preserves community property status and the full step-up in basis.

METHOD 6 Small Estate Affidavit

Cost: $300–$800 attorney fee (typically) | Complexity: Low — but limited eligibility

Texas Estates Code §205.001 allows heirs to collect and transfer certain estate assets without going through full probate, using a Small Estate Affidavit (SEA), when the total value of the estate's assets (excluding the homestead and other exempt property) does not exceed $75,000.

| ContentDetails** | | --- | --- | | Asset threshold | $75,000 — excluding homestead and other exempt property (vehicles, household goods, etc.) | | Who can use it | Heirs of a person who died without a will (intestate), OR heirs under a will that is not probated | | Will requirement | The decedent must have died without a valid will — or a will that has not been offered for probate (rarely used when a will exists) | | Timing | Can be filed after the creditor claim period; typically 30 days after death at minimum | | What it transfers | Real property (with county clerk recording), bank accounts, and other personal property — depending on the institution's acceptance | | Who must sign | All distributees (heirs) who are adults; two disinterested witnesses must also sign; must be sworn before a notary | | Court approval | Filed with the county court for approval — this is a simplified court process but not zero court involvement | | What it does NOT cover | Estates with a valid will (use Muniment of Title or Independent Administration instead); estates over $75K net; situations with known creditor disputes |

METHOD 7 Lifetime Gifting

Cost: Varies — attorney fees for documentation | Complexity: Low to Moderate

Transferring assets during your lifetime removes them from your estate — and from probate — entirely. The annual federal gift tax exclusion allows tax-free gifts of up to $19,000 per recipient per year (2026). Gifts to a spouse are unlimited (unlimited marital deduction). Gifts for medical expenses or tuition paid directly to the institution are also tax-free without limit.

The primary trade-off: gifted property does NOT receive a step-up in basis at death. The recipient takes your original cost basis, and will owe capital gains tax on all appreciation from your original purchase price when they sell. For highly appreciated Texas real estate, this can produce a very large capital gains tax bill that would have been eliminated by holding the property until death (and using a TODD or trust to pass it without probate). Lifetime gifting is most appropriate for assets with little unrealized appreciation.

| ContentTax ConsequenceContentRecommended?** | | --- | --- | --- | | Gift appreciated TX home worth $600K (original cost $80K) during lifetime | Recipient inherits $80K basis; sells for $600K; $520K taxable gain; federal tax $78,000–$104,000 | No — use TODD instead; passes at death with full step-up in basis | | Gift cash (no appreciation) | No capital gains issue; gift tax annual exclusion applies | Yes — cash gifts within annual exclusion are clean and simple | | Gift investment account with long-term holdings and large embedded gain | Recipient takes over carryover basis; capital gains tax on sale | Better to use TOD on account; full step-up at death | | Gift to 529 education account (superfunding) | Five-year election allows $95,000/beneficiary ($190,000/couple) upfront without gift tax | Yes — effective for education planning and estate reduction |

Texas-Specific Planning: Community Property Considerations

Because Texas is a community property state, probate avoidance planning has an additional dimension that does not exist in separate property states. Community property — assets acquired during marriage — is presumed to be owned 50/50 by both spouses. How community property is treated at each spouse's death has major tax consequences:

| ContentBasis Step-Up at First DeathContentProbate Avoidance Tool** | | --- | --- | --- | | ContentFull step-up on BOTH halves under IRC §1014(b)(6) — eliminates ALL capital gains on pre-death appreciation** | CPWROS agreement, TODD, living trust, or joint tenancy | | Separate property (one spouse's inheritance or pre-marital asset) | Step-up only on the decedent's interest | TODD, living trust, beneficiary designation, or JTWROS | | Joint tenancy with right of survivorship (if treated as separate property) | Only 50% step-up — loses the full community property advantage | JTWROS works for probate avoidance but loses the community property basis advantage — use CPWROS instead for married couples |

Married Couples: Protect the Community Property Basis Advantage:

The single most important tax planning decision for a married Texas couple is preserving community property characterization. A couple that puts their home in joint tenancy (instead of CPWROS or a properly structured living trust) may lose the full community property step-up at the first death — costing heirs tens of thousands of dollars in capital gains taxes when the home is eventually sold. Always consult a Texas estate planning attorney before changing how community property is titled.

Comparing the 7 Methods: Which Is Right for You?

| ContentCovers All Assets?ContentIncapacity?ContentMedicaid Protection?ContentBasis Step-Up?ContentBest For** | | --- | --- | --- | --- | --- | --- | | ContentYes — all funded assetsContentYes — Successor Trustee steps inContentYes — passes outside probate estateContentFull — IRC §1014** | Complex estates; multiple properties; incapacity concern; out-of-state property; full privacy | | Transfer on Death Deed (TODD) | Real property only | No | Yes | Full | One or more TX properties; low-cost alternative to trust for real estate only | | CPWROS Agreement | All community property (by agreement) | No | Passes outside probate — yes | Full community property step-up — best available | Married TX couples; most powerful + tax-efficient option for community property | | Beneficiary Designations | Financial accounts, retirement, insurance only | No | Yes | Depends on asset type | Financial accounts — mandatory supplement to any plan | | JTWROS | Named co-owned property only | No | Passes outside probate — yes | Only 50% step-up if not community property | Non-married co-owners; less favorable than CPWROS for married couples | | Small Estate Affidavit | Estates ≤$75K (ex. homestead) | No | No | Full | Very small intestate estates only | | Lifetime Gifting | Gifted assets only | No | No | No — carryover basis; loses step-up | Cash or low-basis assets only; avoid for appreciated property |

The Recommended Texas Approach by Situation

| ContentRecommended ApproachContentEstimated Total Cost** | | --- | --- | --- | | Married couple — TX home + accounts, simple family, no out-of-state property | CPWROS agreement + TODD for home + beneficiary designations on accounts + Will for second death | $600–$1,500 | | Married couple — want full incapacity protection + comprehensive coverage | Joint revocable living trust (preserving community property) + companion documents | $2,000–$4,500 | | Single homeowner — adult children, one TX property | TODD for the property + beneficiary designations + Will | $500–$1,200 | | Any owner — out-of-state real property in addition to TX property | Revocable living trust — single document covers all states; essential | $1,500–$4,500 | | Any owner — concerned about incapacity / dementia | Revocable living trust + Healthcare POA + Living Will | $1,500–$4,500 | | Small estate — under $75K (excluding homestead) — died without a will | Small Estate Affidavit | $300–$800 | | Any owner — minor children as beneficiaries | Revocable living trust with sub-trusts for minors; will naming guardian | $1,500–$4,500 | | Business owner — LLC or closely held company | Revocable living trust holds business interest; Successor Trustee manages without interruption | $2,000–$5,000 |

What Texas Probate Costs Even When You Do Nothing

For context: if you take no action and your estate goes through Texas Independent Administration, here is what your heirs will face:

| ContentAmountContentNotes** | | --- | --- | --- | | Attorney fee (Independent Administration) | 3–5% of estate value | No statutory schedule in TX; reasonable fee standard; negotiable | | Executor fee | Same schedule (1–5%) — often waived if executor is also a beneficiary | Ordinary income if collected; tax-free if waived and received as inheritance | | Court filing fee | $200–$350 depending on county | Constitutional county court or county court at law | | Certified death certificates | $21 each (Texas DSHS); budget 8–10 copies | Each institution requires its own copy | | Inventory appraisement and list of claims | Professional appraiser: $300–$600 per property | Filed with county court within 90 days of Letters Testamentary | | Publication of notice to creditors | $75–$200 for 2-week newspaper run | Required in Independent Administration; creditors have 4 months to file claims | | Estate income tax return (Form 1041) | $500–$3,000+ (CPA) | If estate earns $600+ in income during administration | | Content$15,000–$28,000+** | Before real estate sales, extraordinary work, or any contested issues |

Frequently Asked Questions

Does Texas have a Transfer on Death Deed like other states?

Yes — Texas enacted its Transfer on Death Deed (TODD) statute effective September 1, 2015 (Texas Estates Code Chapter 114). The Texas TODD is a statutory instrument with a prescribed form and clear legal requirements. It must be signed by the transferor, notarized, and recorded with the county clerk before the transferor's death. The beneficiary has no rights during the transferor's lifetime; the transferor can revoke or modify the TODD at any time. At the transferor's death, the beneficiary records an affidavit of survivorship and a certified death certificate to take title — no probate needed.

Is Texas a community property state? How does that affect probate planning?

Yes — Texas is one of nine community property states. Property acquired during marriage is presumed to be community property owned 50/50 by both spouses. This creates two major estate planning considerations: (1) a Community Property with Right of Survivorship Agreement (Tex. Estates Code §112.051) can transform community property into survivorship property, allowing it to pass automatically to the surviving spouse outside of probate; and (2) both halves of community property receive a full step-up in income tax basis at the first spouse's death under IRC §1014(b)(6), which is the most favorable tax treatment available and a major reason to preserve community property characterization when planning.

What is the 4-year rule in Texas probate?

Texas Estates Code §256.003 requires that a will be offered for probate within 4 years of the testator's death. A will filed more than 4 years after death can be admitted to probate only for limited purposes — primarily to establish the right to title to property — and an independent administration is not available. The executor would be appointed as a dependent administrator, subject to court supervision. This 4-year deadline is a uniquely Texas rule that creates urgency when probate is necessary. Assets that pass outside of probate (through a trust, TODD, CPWROS, or beneficiary designation) are not subject to this limitation.

Do I need a will if I have a living trust in Texas?

Yes — you still need a Pour-Over Will even with a living trust. The Pour-Over Will directs any assets inadvertently left outside the trust to flow into it at death (though those assets must pass through probate first). The Pour-Over Will also nominates a guardian for any minor children — the trust cannot do this. An estate plan consisting of a living trust without any will is an incomplete plan in Texas.

Can a Texas TODD be used for property held in an LLC?

No — a TODD transfers real property interests. An interest in an LLC (even if the LLC's primary asset is real estate) is personal property, not real property, and cannot be transferred by a TODD. To pass LLC interests outside of probate, use a beneficiary designation or transfer the LLC interest into a revocable living trust. The living trust then holds the LLC interest and allows the Successor Trustee to manage the business without interruption at the owner's death.

Texas Probate Avoidance — Key Takeaways

| ContentDetail** | | --- | --- | | Texas probate type | Independent Administration — most efficient U.S. probate system; but still costs 3–5% of estate and takes 4–9 months | | Will filing deadline | 4 years from death — unique Texas rule; CRITICAL to know (Tex. Estates Code §256.003) | | TODD (Transfer on Death Deed) | Statutory; Tex. Estates Code Ch. 114; must be recorded before death; fully revocable; no probate; no look-back | | CPWROS Agreement | Tex. Estates Code §112.051; married couples only; community property + right of survivorship; best of both worlds | | Community property step-up | Both halves of community property step up at first spouse's death — IRC §1014(b)(6); preserve this advantage in planning | | Living Trust | Best for complex estates, out-of-state property, incapacity planning, minor beneficiaries; $1,500–$4,500 | | Small Estate Affidavit | $75,000 threshold (ex. homestead); Tex. Estates Code §205.001; intestate only | | No TX state estate tax | Texas abolished its estate tax in 2005; confirmed current | | Federal estate tax exemption | $15,000,000/person (2026) per One Big Beautiful Bill (PL 119-21) |

Texas Estate Planning Series — TX-1 through TX-8:

TX-1 → How to Avoid Probate in Texas ✓ This article

TX-2 → Texas Probate Process (Independent Administration)

TX-3 → Texas Small Estate Affidavit & Muniment of Title

TX-4 → Texas Transfer on Death Deed (TODD)

TX-5 → Texas Probate Attorney Fees & Costs

TX-6 → Texas Revocable Living Trust

TX-7 → Texas Community Property & Estate Planning

TX-8 → Texas Living Trust vs. Will

✅ Texas Legal Data — Verified March 2026

• Transfer on Death Deed: Tex. Estates Code Ch. 114; effective Sept 1, 2015; must be recorded before death; no witnesses required; fully revocable — confirmed

• CPWROS Agreement: Tex. Estates Code §112.051; married couples; community property only — confirmed

• Small Estate Affidavit threshold $75,000 (excluding homestead and exempt property): Tex. Estates Code §205.001 — confirmed

• Community property full step-up in basis: IRC §1014(b)(6); both halves of community property — confirmed

• Independent Administration: Tex. Estates Code §§401–414; no court supervision after initial Letters Testamentary — confirmed

• 4-year will filing deadline: Tex. Estates Code §256.003 — confirmed

• Texas abolished state estate tax in 2005 — confirmed; no Texas estate or inheritance tax as of March 2026

• Federal estate tax $15M/person (2026): One Big Beautiful Bill (PL 119-21, July 4, 2025) — confirmed

• Annual gift tax exclusion $19,000/person (2026) — confirmed

• TODD recording fees: $25 first page + $4 per additional page — confirmed Texas Local Government Code §118.011; statewide standard (minor county variation possible)

• Affidavit of Heirship: Tex. Estates Code §203.001; two disinterested witnesses; effective after 5 years as prima facie evidence of heirship — confirmed

⚠ Editor: Creditor notice publication requirements in Independent Administration (timeline, publication run length) — verify current Tex. Estates Code §§308–309 before publication

probatepedia.com · /texas/avoid-probate/ · TX-1 of 8 · v1.0 March 2026 · Data verified