1 Overview — what makes New Hampshire probate different
New Hampshire probate is governed primarily by RSA 547 (Probate Court jurisdiction), RSA 553 (Administrators), RSA 554 (Inventory and Accounts), RSA 556 (Claims against estates), RSA 560–564 (Spousal rights, intestate succession, and wills), accessible through the New Hampshire General Court RSA database. Probate is handled by the Probate Division of the Circuit Court at courts.nh.gov/probate. Six features define New Hampshire's distinct approach.
First: Waiver of Administration — the most distinctive NH procedural feature. Unlike every other state's simplified procedure (based on estate size), New Hampshire's Waiver of Administration under RSA 553:32 is available at any estate value based entirely on who inherits and who serves as administrator. It removes the three most burdensome requirements of formal administration: the inventory, the surety bond, and the final accounting. The waiver is available when a sole beneficiary or heir also serves as administrator; when all beneficiaries or heirs serve together; when all beneficiaries or heirs assent to the administrator; or when the court otherwise finds it appropriate. Even with the waiver, the 6-month creditor period still applies and cannot be shortened. The administrator files an Affidavit of Administration between 6 and 12 months after appointment.
Second: $400,000 homestead exemption — major 2026 change. Effective January 1, 2026, RSA 480:1 was amended to raise the homestead exemption from $120,000 to $400,000 per person (with a $550,000 cap across all owners of the property). This is a dramatic increase that significantly expands creditor protection for New Hampshire homeowners. The exemption protects that amount of equity in a family home from most unsecured creditors. The surviving spouse has a homestead right to occupy the family residence. This change materially affects estate planning and creditor exposure calculations for NH families.
Third: No New Hampshire estate tax and no inheritance tax. New Hampshire repealed its legacy and succession tax in 2003 and has imposed neither since. This makes New Hampshire one of the most estate-tax-friendly states in New England — a direct contrast to neighbors Rhode Island (estate tax exemption ~$1.84M) and Massachusetts (estate tax exemption ~$2M). Only the federal estate tax applies, and only above ~$15M.
Fourth: TOD deed available for real property (RSA 563D:1 et seq.). New Hampshire has adopted a Transfer-on-Death deed allowing homeowners to designate beneficiaries for real property during their lifetime, avoiding probate for the property. A major advantage over neighboring Rhode Island (which has no TOD deed).
Fifth: Common-law marriage recognized for 3 years cohabitation. Under RSA 457:39, persons who have cohabited and acknowledged each other as husband and wife and been generally reputed to be married for 3 years prior to death are deemed to have been legally married. This is a rare provision — New Hampshire is one of very few states that still extends this form of common-law marriage recognition — and it can significantly affect intestate succession and spousal rights for long-term couples who never formally married.
Sixth: Willful abandonment forfeits intestate share. Under RSA 560:18, the intestate share of a surviving spouse is subject to forfeiture if the spouse willfully abandoned or neglected the decedent for the 3 years preceding death. This is a seldom-litigated but significant provision that can affect how intestate estates are distributed.
New Hampshire probate at a glance
| Topic | New Hampshire rule | Authority |
|---|---|---|
| Governing law | RSA 547, 553–564; NH General Court RSA database | RSA 547:1 et seq. |
| Probate forum | Circuit Court Probate Division in each of 10 counties; e-filing available at all locations; toll-free: 1-855-212-1234; forms at courts.nh.gov | RSA 547 |
| Waiver of administration | Available at ANY estate value when: sole heir/beneficiary serves as administrator; OR all heirs/beneficiaries serve together; OR all heirs/beneficiaries assent; OR court approves. Eliminates inventory, bond, and final accounting. Filed between 6 and 12 months after appointment. | RSA 553:32 |
| Summary administration | Available after 6-month creditor period; streamlined closing process for qualifying estates | RSA 553:33 |
| Homestead exemption (2026) | $400,000 per person (raised from $120,000 effective Jan. 1, 2026); $550,000 cap total across all owners; protects family home equity from unsecured creditors | RSA 480:1 (amended 2026) |
| Will filing requirement | Anyone holding a will must file it with the Estates Electronic Filing Center within 30 days of learning of the death, even if no administration is needed (RSA 552:7 area) | RSA 552:7 |
| Holographic wills | NOT valid in NH standard form — requires testator signature + two witnesses. Exception: oral wills valid ONLY for soldiers in active military service or mariners/seamen at sea (RSA 551:19). | RSA 551:1; RSA 551:19 |
| TOD deed | Available — Transfer-on-Death deed for real property; recorded during lifetime; revocable; transfers at death without probate | RSA 563D:1 et seq. |
| Common-law marriage | Recognized — persons cohabiting and acknowledging each other as husband and wife for 3 years prior to death are deemed legally married; affects intestate succession and spousal rights | RSA 457:39 |
| Intestate — spouse + all joint children | Spouse gets $250,000 + ½ of remainder; children share other ½ | RSA 561:1 |
| Intestate — spouse + blended family | Spouse gets $100,000 + ½ of remainder; all children share other ½ | RSA 561:1 |
| Intestate — spouse + parents (no children) | Spouse gets $250,000 + ¾ of remainder; parents share balance | RSA 561:1 |
| Intestate — no descendants, no parents | Entire estate to surviving spouse | RSA 561:1 |
| Elective share | With children: 1/3 of estate. No children, other relatives: $10K personal + $10K real + ½ of remainder. No children, no close relatives: $10K + $2K/year of marriage + ½ of remainder. File within 6 months of PR appointment. | RSA 560:10 et seq. |
| Spouse 40-day occupancy right | Surviving spouse entitled to remain in the family home rent-free for 40 days from date of death | RSA 560:2 |
| Willful abandonment forfeiture | Intestate share of surviving spouse forfeited if spouse willfully abandoned/neglected decedent for 3 years preceding death | RSA 560:18 |
| Creditor period | 6 months from date of administrator's appointment; notice published within 15 days of appointment if estate > $10,000 | RSA 556; RSA 553:16 |
| Inventory deadline | Within 90 days of appointment (waived in waiver of administration) | RSA 554:26-a |
| Annual accounting (if no waiver) | Within 1 year of appointment; annually thereafter until estate closed | RSA 554:26 |
| Survivorship period | 120 hours (5 days) | RSA 563:2 |
| NH estate tax | None — repealed 2003 | — |
| NH inheritance tax | None — repealed 2003 | — |
| Interim distributions | Court may authorize interim distributions before estate is fully settled — helpful when heirs need funds for carrying costs on inherited property | RSA 561:7-a |
2 Waiver of Administration — New Hampshire's unique simplified process
The Waiver of Administration under RSA 553:32 is New Hampshire's most distinctive and most frequently misunderstood probate procedure. Every other state's simplified procedure is based on a dollar threshold (California's small estate affidavit is $184,500; Nebraska's is $100K; Delaware's is $50K). New Hampshire's is based entirely on who is involved. Use the interactive tool below to check eligibility.
New Hampshire Waiver of Administration Checker
RSA 553:32 · Available at ANY estate value · Based on who inherits and who serves
| Track | When available | Eliminates | Timeline |
|---|---|---|---|
| Waiver of Administration (RSA 553:32) | Any estate value — when sole heir/beneficiary serves; or all serve together; or all assent | Inventory, surety bond, and final accounting | File affidavit 6–12 months after appointment |
| Summary Administration (RSA 553:33) | After 6-month creditor period; court discretion; streamlined closing for qualifying estates | Simplified closing procedures | After 6 months |
| Regular Administration | Required when waiver/summary not available; contested; complex; or third-party administrator | Nothing eliminated — full process | Typically 9–18+ months |
3 New Hampshire intestate succession
| Family situation | Surviving spouse receives | Children / others receive |
|---|---|---|
| No descendants, no parents, no siblings | Entire estate outright | — |
| Spouse + parents (no descendants) | $250,000 + ¾ of remaining estate | Parents share remaining ¼ |
| Spouse + children (all children are also spouse's; spouse has no other descendants) | $250,000 + ½ of remaining estate | Children equally share remaining ½ |
| Spouse + children from prior relationship (blended family) | $100,000 + ½ of remaining estate | All children (including step-children if decedent's) equally share remaining ½ |
| No surviving spouse; descendants survive | — | Descendants equally (grandchildren take parent's share per stirpes) |
| Common-law marriage (RSA 457:39) | If parties cohabited and acknowledged each other as husband/wife for 3+ years prior to death, the survivor is deemed a legal surviving spouse for all inheritance purposes | |
| Willful abandonment forfeiture | Intestate share forfeited if surviving spouse willfully abandoned or neglected decedent for 3+ years before death (RSA 560:18) | |
| Survivorship | Must survive decedent by 120 hours (5 days) to inherit (RSA 563:2) | |
New Hampshire elective share — distinctive tiers
New Hampshire's elective share (RSA 560:10 et seq.) has a distinctive tiered structure based on the presence of children and other relatives — unlike the fixed-percentage systems in many other states:
| Surviving spouse situation | Elective share | Deadline |
|---|---|---|
| Children survive the decedent | 1/3 of the estate (real and personal) | Within 6 months of administrator's appointment |
| No children, but other relatives (parents, siblings, etc.) | $10,000 of personal property + $10,000 of real estate + ½ of the remainder | Within 6 months of administrator's appointment |
| No children and no close relatives | $10,000 + $2,000 for each year of marriage + ½ of the remainder | Within 6 months of administrator's appointment |
4 New Hampshire probate — step by step
- 1
File will within 30 days; petition to open estate 30-day will filing deadline from knowledge of death
Anyone holding the decedent's will must file it with the Circuit Court Probate Division within 30 days of learning of the death (RSA 552:7), even if no estate administration is needed. File a Petition for Administration (testate or intestate) with the Circuit Court Probate Division in the county where the decedent was domiciled. E-filing is available at all NH Probate Division locations. NH Probate Division forms are available at courts.nh.gov/probate. Toll-free: 1-855-212-1234. Determine at this stage whether the Waiver of Administration (RSA 553:32) applies — if a sole heir is serving as administrator or all heirs have assented, the waiver can eliminate much of the administrative burden.
Petition for Administration (testate or intestate)Original will (filed within 30 days)Certified death certificates × 6 - 2
Court appoints administrator; publish creditor notice within 15 days If estate > $10,000, publish within 15 days
The court issues Letters Testamentary or Letters of Administration and appoints the personal representative. If the estate's value is more than $10,000, the court clerk publishes notice of the appointment within 15 days (RSA 553:16). The 6-month creditor period begins from the date of the administrator's appointment. Within 60 days of appointment, the administrator must give written notice to the surviving spouse, legatees, and heirs that the will has been proved (RSA 552:15). Bond may be required unless waived by the will and all interested parties, or unless waiver of administration is elected (which eliminates the bond requirement).
Letters Testamentary or Letters of AdministrationPublished notice of appointment (if estate > $10K) - 3
File inventory within 90 days (unless waiver applies) 90-day deadline — waived if waiver of administration elected
File a complete inventory of all estate assets with the court within 90 days of appointment (RSA 554:26-a). Include date-of-death fair market values. Note the new $400,000 homestead exemption — home equity up to $400,000 per person is now shielded from unsecured creditors. Professional appraisals required for real estate. If the Waiver of Administration was elected, this step is eliminated. For temporary administrators, the inventory must be filed within 60 days (RSA 553:20-a).
Inventory (within 90 days; eliminated by waiver of administration)Professional appraisals for real estate and business interests - 4
6-month creditor period; pay valid claims; no NH estate or inheritance tax No NH estate tax · No NH inheritance tax
The 6-month creditor period runs from appointment. During this period, pay no distributions to heirs. After 6 months, review and pay valid claims in priority order. File the decedent's final federal and New Hampshire income tax returns. New Hampshire has no estate tax and no inheritance tax — no state tax return of this type is required. For federal estate tax purposes, only estates above ~$15M face federal liability. If the surviving spouse wishes to elect an elective share or a $150K real estate petition, they must act within 6 months of appointment. Court may authorize interim distributions during administration (RSA 561:7-a) to cover carrying costs on inherited property.
- 5
Close estate: waiver affidavit OR summary OR formal account Waiver: affidavit 6–12 months · Summary: court motion · Regular: annual account
How the estate closes depends on the track chosen. Waiver of Administration: file an Affidavit of Administration with the Probate Division between 6 months and 12 months after appointment. The affidavit must confirm all debts and taxes are resolved, list all real estate by book and page in the Registry of Deeds, and confirm the estate is ready for closing. No formal accounting required. Summary Administration: after the 6-month period, the administrator can move for summary administration (RSA 553:33) — a streamlined closing. Regular Administration: file annual accounts until the estate is fully settled. Final account must be filed and approved by the court before distributions to beneficiaries. Obtain receipts from all distributees.
Affidavit of Administration (waiver track, 6–12 months after appointment)OR motion for summary administrationOR annual account (regular administration)
5 New Hampshire wills & probate avoidance
Valid wills in New Hampshire
| Will type | Valid in NH? | Requirements and notes |
|---|---|---|
| Attested (witnessed) will | Yes — standard; strongly recommended | Testator must be 18+, of sound mind. Sign (or acknowledge) in the presence of two witnesses who sign at the testator's request. Self-proving will (RSA 551:2-a): testator and both witnesses appear before a notary/justice of peace and swear to validity — eliminates need for witness testimony at probate. RSA 551:1. |
| Holographic will (handwritten, no witnesses) | NOT valid in New Hampshire | NH requires two attesting witnesses. Unlike neighboring Vermont and Maine (which recognize holographic wills), New Hampshire does not. A handwritten will without witnesses is invalid in NH. |
| Oral (nuncupative) will | Valid ONLY for soldiers in active military service OR mariners/seamen at sea | RSA 551:19. Extremely narrow exception. For civilians, an oral will is not valid. Even for the military/mariner exception, the will is only valid for personal property up to limited amounts. |
Avoiding probate for NH real estate
| Strategy | Avoids NH probate? | Notes |
|---|---|---|
| Transfer-on-Death deed (RSA 563D:1) | Yes — passes to named beneficiary at death without probate | Unlike Rhode Island, NH has TOD deeds. Record during owner's lifetime at county Registry of Deeds. Revocable. At death, beneficiary records death certificate and acceptance affidavit. One of the most effective probate-avoidance tools in NH. |
| Revocable living trust | Yes — trust assets bypass probate | Deed real estate into the trust during lifetime. Most flexible tool for complex estates. Trust assets are NOT excluded from NH estate tax base (but NH has no estate tax anyway). |
| Joint tenancy with right of survivorship | Yes — for surviving co-owner | Record survivorship affidavit and death certificate with county Registry of Deeds at death. Does not protect from creditors during co-owner's lifetime the way tenancy by the entirety does. |
| Tenancy by the entirety (married couples) | Yes — and creditor protected | NH recognizes tenancy by the entirety for spouses. Protects from individual creditors of either spouse. Passes to surviving spouse at death without probate. |
| Conventional life estate deed | Yes — passes to remainderman at death | Owner retains life estate; named remainderman takes property at death without probate. NH also recognizes these alongside the newer TOD deed. |
6 Key New Hampshire probate forms & resources
New Hampshire Circuit Court Probate Division forms are available at courts.nh.gov/probate. The NH RSA statutory database is at gencourt.state.nh.us. Attorney referrals: New Hampshire Bar Association at nhbar.org. Free legal help: New Hampshire Legal Assistance at nhla.org.
Filed with the Circuit Court Probate Division in the county where the decedent was domiciled. E-filing is now available at all NH Probate Division locations. Include the original will (testate) and certified death certificate. Tiered filing fee based on gross estate value — see the NH Judicial Branch fee schedule. The court appoints the personal representative and issues Letters Testamentary or Letters of Administration. Contact the NH Probate Division at the toll-free number 1-855-212-1234. Forms at courts.nh.gov/probate.
Filed between 6 and 12 months after appointment when the estate qualifies for the Waiver of Administration (sole heir serves as administrator; or all heirs/beneficiaries assent). The affidavit confirms that: all debts and taxes have been resolved; all real estate is identified by book and page in the Registry of Deeds; and the estate is ready for closing. This single document replaces the formal inventory, bond, and final accounting that regular administration requires. Available at courts.nh.gov. See the InheritedPropertyMatch NH guide and McLane Middleton's probate deadlines guide for additional context.
New Hampshire's Transfer-on-Death deed allows real property to pass to named beneficiaries at death without probate. Record during the owner's lifetime at the county Registry of Deeds. Revocable at any time. At death, the beneficiary records an affidavit of acceptance and a certified death certificate with the Registry of Deeds. Unlike Rhode Island, which has no TOD deed, New Hampshire's TOD deed (RSA 563D:1 et seq.) is an effective and straightforward probate-avoidance tool for real property. Multiple beneficiaries can be named. An estate planning attorney can help structure this correctly. RSA 563D at gencourt.state.nh.us.
A surviving spouse dissatisfied with will provisions may elect to take a share of the estate under RSA 560:10 et seq. Three tiers: (1) 1/3 if children survive; (2) $10K personal + $10K real + ½ of remainder if no children but other relatives; (3) $10K + $2K/year of marriage + ½ of remainder if no children or close relatives. Must file within 6 months of the administrator's appointment. Critical: under RSA 560:14, electing the elective share requires waiving the will AND releasing homestead rights — a significant trade-off given the new $400,000 homestead exemption. An attorney should analyze whether election is advantageous. Contact the NH Bar lawyer referral at nhbar.org.
Filed with the Circuit Court Probate Division within 90 days of appointment (RSA 554:26-a). Lists all real and personal property owned by the decedent at death with date-of-death appraised values. Note the new $400,000 homestead exemption for real estate — the home equity value above that amount may be exposed to unsecured creditors, but equity below $400K is shielded. If the Waiver of Administration under RSA 553:32 was elected, the inventory filing requirement is eliminated entirely. Professional appraisals required for real estate, closely held businesses, and collectibles. Court form available at courts.nh.gov/probate.
For estates not using the Waiver of Administration, the administrator must file an Account with the court within 1 year of appointment and annually thereafter until the estate is closed (RSA 554:26). The account documents all receipts, disbursements, and proposed distributions. Upon court approval, assets may be distributed and the estate closed. The Waiver of Administration eliminates this requirement — the simple Affidavit of Administration replaces it. For guidance on fiduciary accounting standards, see the NH Probate Division's Rule 108 (Fiduciary Accounting Standards) at courts.nh.gov rules.
7 All 10 New Hampshire counties — Circuit Court Probate Division
New Hampshire has 10 counties, each with a Circuit Court location that handles Probate Division matters. File in the county where the decedent was domiciled at death. Hillsborough County (Manchester/Nashua — most populous) and Rockingham County (Exeter/Portsmouth area — fastest growing) handle the highest probate volumes. E-filing is available at all Probate Division locations. The NH Judicial Branch toll-free number is 1-855-212-1234. Find specific circuit court locations, hours, and contact information at the NH Probate Division page at courts.nh.gov. Attorney referrals: NH Bar Association at nhbar.org.
Showing all 10 New Hampshire counties