If my mom signs her bank accounts over to me, would I have to pay taxes, and would that have benefits over a trust fund?

Don't know specifically about your state but normally I would suggest that your Mom create a trust to which you are a trustee with medical power of attorney. Others are correct that if the amount of the account is over a certain amount ($10,000 per year in my state) you would have to pay income taxes on it.

I think the gift limit is around $13k. You can google the current limit. Up to that amount, you do not need to worry about taxes.

But, if this isto try to get her out of paying medical expenses, there is a time period to challenge such transfers and there are filial responsibility laws that could haunt you. (Yes nursing homes still pursue filial support in such circumstances).

They look back more than 5 years. Your mom is the one who would have tax implications from gifts, not you. What affect it would have on a trust depends on the trust, etc.

She can give you up to $12,000 without any paperwork or tax consequences. If she has to apply for Medicaid, there is a five-year look back, meaning if they find evidence of assets, you have to pay the money to Medicaid.

if anything it would just be a gift and you have might have to file a gift tax return for her, but unless you are talking multi-millions, there probably won;t be any tax due now

are you asking for advice on how to steal from the state and defraud taxpayers?