Life Money USA
Houston, TX

Estate Planning in Houston

No Texas estate tax; federal-only planning. Mineral-rights and oil-royalty step-up basis is unique to TX/OK/LA inherited wealth.

Why Estate Planning planning is different in Houston

Houston is energy capital of the world and largest no-state-income-tax metro in the united states. The combination of Energy (oil & gas), aerospace, healthcare, port logistics, manufacturing. shapes how residents approach estate planning — including which tax levers apply, how state rules layer onto federal treatment, and where the highest-yield planning opportunities sit.

Houston at a glance

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Population
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Median household
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Home ownership
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Median home
Notable neighborhoods

River Oaks · Memorial · West University · Bellaire · Tanglewood · Heights · Montrose · Rice Military · Energy Corridor · The Woodlands · Sugar Land · Katy · Pearland

Local landmarks

Texas Medical Center · NASA Johnson Space Center · Galleria · Energy Corridor · Port of Houston

Local challenges this content addresses

  • Oil-and-gas equity-comp valuations during commodity-price volatility
  • Energy-sector M&A and divestitures
  • Texas franchise tax planning for sale exits
  • Hurricane property risk for real-estate investors

What estate planning planning covers

  • Step-up-basis tax planning on inherited brokerage and real estate
  • Inherited-IRA 10-year-rule modeling and decumulation strategy
  • Federal estate-tax sunset (Dec 31, 2025) planning
  • State-level estate-tax planning (MA $2M, OR $1M, IL $4M, MN $3M, others)
  • Probate-avoidance trust structures and beneficiary-designation review

Decision-stage resources

Model the numbers for your situation:

Houston starter kit

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Decision checklists, 2026 federal + Texas state numbers, and our glossary. Free, one click.

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