For Washington County residents, the primary considerations when drafting a will or trust are governed by Texas state law and specific local court procedural rules for filing documents. There are no county-specific inheritance laws or estate taxes; state and federal laws apply. 

Texas State Law (Applicable in Washington County) 

Texas law provides the framework for wills and trusts. Key requirements include: 

• Capacity: The person making the will (testator) must be at least 18 years old (or legally married, or in the armed forces) and of sound mind.

• In Writing: The will must be a written document.

• Signature: The testator must sign the will.

• Witnesses: For a formal (non-handwritten) will, it must be attested to and signed by two credible witnesses (at least 14 years old) who are not beneficiaries and who sign in the testator's presence.

• Holographic Will: A will written entirely in the testator's own handwriting does not require witnesses.

• Trusts: Trusts are a common mechanism to bypass the public probate process and can be useful for managing assets if you become incapacitated. 

Washington County-Specific Local Rules

While the substance of your will or trust is governed by the Texas Estates Code, Washington County has specific procedural rules for when these documents are filed during the probate process: 

• Attorney Representation: Per order of the County Court at Law Judge, probate and guardianship cases must be filed by an attorney.

• E-Filing Mandate: All filings by an attorney must be done electronically through the state's e-filing system (eFileTexas.gov).

• Original Will Submission: After e-filing the application for probate, the original, physical will must be submitted to the Washington County Clerk's office within three business days. It should not be filed as a lead document in the e-filing system, but as an attachment to the application.

• Document Formatting: Documents for e-filing must be a single PDF on 8.5 x 11-inch pages with a resolution of 300 DPI.

• Local Rules: The Local Rules for the Washington County Court at Law cover specific procedural matters like filing objections, presenting orders, and handling cases involving minors or wrongful death claims.

• Filing Fees: There are specific filing fees for new probate cases (e.g., $405.00), claims against an estate, and other related documents. 

Recommendation

Due to the requirement for legal representation in probate court and the specific local procedural rules, Washington County residents should consult with a qualified Texas estate planning attorney to ensure their documents are drafted correctly and that the eventual probate process goes smoothly. An attorney can also help coordinate beneficiaries on non-probate assets (like insurance or retirement accounts) with the overall estate plan. 

You will file for probate in Washington County at the Clerk of the Superior Court in the county where the loved one resided at the time of their death. The court for probate cases is the Superior Court in the decedent's county of residence. 

• Location: The case is filed with the Clerk of the Superior Court.

• Jurisdiction: The correct court is in the county where the person lived when they passed away. 

Handling farmland, ranching interests, or multiple properties in Washington County requires a specialized estate plan to manage property transfer, minimize tax burdens, and avoid family disputes. A team of experts, including attorneys, accountants, and financial advisors, is essential to navigate the complexities. 

Key Strategies and Tools

• Establish a Trust or LLC: Holding land in a trust or legal entity (like an LLC or family limited partnership) helps avoid the potentially costly and public probate process, limits liability, and allows you to retain control during your lifetime. This is often preferred over joint ownership, which can create complications.

• Utilize Special Agricultural Valuation: Texas allows qualifying agricultural land to be appraised based on its capacity to produce agricultural products (its "ag value") rather than its market value, significantly reducing property taxes. Ensure your property maintains its eligibility and be aware of potential "rollback taxes" if the use changes. Applications for special appraisals are handled through the County Appraisal District in Washington County.

• Plan for On-Farm/Off-Farm Heirs: Directly gifting or selling farmland to an heir who is actively involved in the operation while using other assets (life insurance, retirement accounts, rental properties) to provide an equitable inheritance to non-farming heirs can prevent conflict.

• Implement a Buy-Sell Agreement: If multiple heirs inherit the land, a formal buy-sell agreement can stipulate how shares are bought or sold among them, offering a structured approach to potential future changes in ownership and preventing an outside sale.

• Communicate Early and Clearly: Openly discussing your goals and expectations with all family members can help align expectations and reduce potential disputes after your death. 

Essential Considerations

• Expert Team: In Texas, an executor is generally required to be represented by a licensed attorney during probate. A team of legal, financial, and tax experts familiar with agricultural property is crucial.

• Liquidity Needs: Plan for sufficient liquidity (cash or life insurance) to cover debts, estate settlement costs, and potential estate taxes without being forced to sell land or equipment.

• Succession Plan: Develop a clear succession plan that outlines a smooth transition of management and ownership, whether the transition is gradual or all at once. 

By carefully planning and using the right legal and financial tools, you can ensure your Washington County properties and interests are managed according to your wishes and provide a lasting legacy for your family. 

You should update your plan based on marital or family-structure changes in Washington County as soon as possible. 

For clients in Washington County, Texas, you generally do not need to worry about a state estate tax or inheritance tax, as Texas does not impose either. However, the federal estate tax may still apply if the client's estate value exceeds the high federal exemption threshold. 

State Estate Taxation

Texas is one of the majority of states that does not levy a state-level estate tax or an inheritance tax. Therefore, for Washington County, Texas, clients, there is no state tax to consider, even though "Washington State" has its own separate estate tax (with a much lower exemption of $3 million for 2025). 

Federal Estate Taxation

Federal estate tax laws still apply to Texas residents. The federal estate tax is imposed on the total value of the deceased person's assets before they are distributed to heirs. 

For deaths occurring in 2025, the federal estate tax exemption is $13.99 million per individual. Only the portion of an estate's value that exceeds this amount is subject to the federal estate tax, which has a top rate of 40%. 

For married couples, this exemption is portable, meaning that with proper planning, they can effectively double their combined exemption to $27.98 million. 

Key Considerations:

• Most estates fall below the high federal threshold, so federal estate tax is a concern for only a small percentage of very wealthy individuals.

• The current high federal exemption amount is set to revert to a lower level (closer to $6 or $7 million per individual, adjusted for inflation) in 2026 unless Congress acts otherwise.

• For individuals whose estates might be near or exceed these thresholds, strategies such as lifetime gifting (using the annual exclusion of $19,000 per recipient in 2025) or setting up trusts can be used to reduce the taxable estate. 

Clients with significant assets should consult with an estate planning attorney or financial advisor to navigate the federal estate tax rules and plan accordingly. The IRS provides detailed information on its website at IRS.gov.