Disclaimer: This article is for educational purposes only and does not constitute legal advice. For advice specific to your situation, consult a qualified probate attorney in Georgia.
Detailed Answer
Under Georgia probate law, a personal representative (often called an executor or administrator) must file a final accounting to summarize all estate transactions before the court will discharge them. This “closing statement” details assets collected, debts paid, expenses incurred, and proposed distributions. See O.C.G.A. § 53-12-261 for statutory requirements on final accounts.
Georgia does not set a strict deadline for filing a final accounting, but practice and many local probate rules expect it within 12 months after qualification. If you face delays—such as unresolved tax audits, complex real estate sales, or creditor disputes—you may request extra time.
To request an extension, follow these steps:
- Prepare a Petition for Extension of Time. Caption it with the estate name and probate case number. Title it “Petition to Extend Time to File Final Accounting.”
- Explain the reasons for delay. Describe the issues preventing timely filing (e.g., pending sale of property, IRS audit, beneficiary disputes) and estimate when you expect to complete the accounting.
- Propose a new deadline. Be realistic and reasonable—courts favor good-faith timetables.
- Serve interested parties. Under O.C.G.A. § 53-1-2(17), interested parties include heirs, beneficiaries, and known creditors. Prepare and file a proof of service certificate.
- File the petition and proof of service. Submit to the clerk of the probate court handling the estate. Pay any required filing fee or request a waiver if permitted by local rules.
- Attend the hearing (if scheduled). Some courts grant extensions by written order; others require a brief hearing. Be prepared to explain the need for more time and any steps already taken.
If the court finds good cause, it will sign an order extending your deadline for filing the final accounting. Keep a copy of that order with your estate records. If the court denies the request, you risk removal as personal representative or other sanctions under O.C.G.A. § 53-12-263. You may then need to consult an attorney to address compliance or potential replacement.
Helpful Hints
- Check local probate court rules for form requirements and deadlines in your county.
- Attach supporting documents (appraisals, IRS notices, creditor claims) to substantiate your delay.
- Use clear, concise language—judges appreciate straightforward petitions.
- Serve all interested parties promptly and file proof of service to avoid challenges.
- Track deadlines in a shared calendar to prevent missed dates and facilitate timely follow-up.