The 89th Texas Legislative Session delivered a series of targeted updates to estate, trust, and guardianship law. While not revolutionary, these changes are practical, strategic, and impactful for estate planners, fiduciaries, and families navigating probate and wealth transfer in Texas.

Estate Administration: Practical Fixes for Real-World Problems

Original Will Transfers (Estates Code §33.105)

When transferring probate proceedings between counties, courts now require physical delivery of original wills. This corrects a prior assumption that electronic filing was sufficient. Practitioners should budget for delivery costs and ensure compliance with qualified delivery methods.

Self-Proving Affidavits (Estates Code §256.156)

A copy of a self-proving affidavit is now sufficient to make a copy of a will self-proved. This clarification helps when the original affidavit is lost but the will is otherwise valid.

Inventory Requirements (Estates Code §§309.051–309.052)

If the decedent was unmarried, there is no longer a need to classify assets as separate or community property. This reduces unnecessary paperwork and confusion.

Small Estate Accountings (Estates Code §354.001)

Courts no longer require citation by posting for insolvent estate accountings. This change speeds up administration and lowers costs.

Repeal of Obsolete Bond Requirement (Estates Code §403.060)

A 19th-century provision allowing creditors to force heirs to post bond has been repealed. This eliminates a rarely used and potentially punitive tool.

Guardianship: More Clarity, More Accountability

Guardian Ad Litem for Proposed Wards (Estates Code §1002.013)

Courts may now appoint a GAL for proposed wards, not just those already adjudicated incapacitated. This codifies common practice and protects vulnerable individuals earlier in the process.

Annual Reports and Accountings (Estates Code §§1163.051, 1163.104)

Courts must now issue orders approving or rejecting annual filings, giving guardians clear direction and reducing ambiguity.

Mandatory Dementia Training (Gov’t Code §155.204)

Guardians of individuals over 60 or diagnosed with dementia must complete a free, annual one-hour training. Courts may waive this requirement, but it reflects growing awareness of aging-related issues in fiduciary roles.

Trusts: A Missed Opportunity

Trust Accounting Reform (Trust Code §§113.151–113.152)

A bill that would have allowed trustees to skip separating principal and income in accountings (when beneficiaries and distribution standards are identical) failed to pass. Expect this issue to resurface in 2027.

Self-Settled Asset Protection Trusts (SSAPTs)

Texas again declined to authorize SSAPTs. Concerns remain over community property rights, child support enforcement, and creditor protection. For now, Texas remains a non-DAPT jurisdiction. This is frankly an interesting trend that continues to perplex me. Texas is the debtor’s paradise, and DAPTs are the debtor’s favorite trust. Maybe therein lies the logic. Texas already has incredible debtor protections, so a DAPT jurisdiction is ostensibly overkill.

Tax and Constitutional Amendments: Big News for Wealth Transfer Planning

No Gift Tax on Inherited Vehicles (Tax Code §152.094)

Motor vehicles inherited from an estate are now exempt from the $10 gift tax and 6.25% sales tax. This is a small but meaningful win for families.

Proposed Constitutional Amendments (On November 2025 Ballot)

• No Texas Estate, Gift, or GST Tax (Art. VIII, Sec. 26): Would prohibit future state-level transfer taxes unless already in effect on January 1, 2025.
• No Texas Capital Gains Tax (Art. VIII, Sec. 24-b): Would bar any state tax on realized or unrealized capital gains for individuals, families, estates, or trusts.

These amendments, if passed, would enshrine Texas’s tax-friendly stance and provide long-term certainty for wealth transfer strategies.

Strategic Takeaway

Texas continues to refine its probate and guardianship systems with an eye toward efficiency and clarity. For estate planners, fiduciaries, and families, these updates reinforce the importance of proactive planning, especially in light of potential constitutional amendments that could lock in Texas’s favorable tax environment.

If you are considering gifting strategies, trust formation, or estate administration, now is the time to revisit your documents and ensure they align with the new laws and the opportunities they present.

Special thanks to Christian Kelso and the Dallas Bar Association Probate, Trusts, & Estates Section for their presentation!