My mom is on social security only and a collection company is trying to get 26,000. +/- from her. This debt was supposed to be from 1997. I can't afford to help her but she does live with me. She is 81 years old. When she passes will I be responsible for this debt since I'm her power of attorney? Please help!

NO, a POA give you the write to sign papers for her but it doesn't make you responsible for her debts.

When she dies, an assets of her estate will go towards paying the debts. If there are no assets or they don't cover the debt, then that's it.

Why not claim bankruptcy while she is alive ? That may give you the debt relief she needs depending on what type of debt it was in the first place. Is this for medical reasons ?