Probate in New Hampshire

Overview

New Hampshire is a UPC-influenced state that handles probate through its Circuit Court Probate Division. Unlike most states, New Hampshire does not have a traditional small estate affidavit with a fixed dollar threshold. Instead, it offers a Waiver of Administration process based on family agreement rather than estate value, and summary administration for estates under $300,000. New Hampshire has no state income tax on earned income, no sales tax, and no estate tax, making it one of the most tax-friendly states for estate transfers.

Key Facts

• Governing Law: New Hampshire Revised Statutes Annotated, Title LVI (Probate Courts and Decedents' Estates)
• Court: Circuit Court (Probate Division)
• Small Estate Threshold: No fixed threshold (Waiver of Administration)
• Typical Timeline: 6 to 12 months for standard estates; waiver cases may close in 6 to 9 months
• Follows UPC: Yes

What Makes New Hampshire Unique

• Waiver of Administration — A unique simplified process available when the sole beneficiary is the administrator, all beneficiaries agree to the administrator, or a trust is the sole beneficiary. No inventory, bond, or accounting is required, and the estate is closed by filing an Affidavit of Administration.
• No Dollar Threshold for Simplification — Unlike most states, New Hampshire's waiver procedure is based on family agreement rather than estate value, meaning even large estates can use simplified procedures when beneficiaries cooperate.
• Summary Administration ($300,000) — Available for estates with gross value up to $300,000 after deducting encumbrances, providing a middle ground between full administration and waiver.
• No State Estate Tax — New Hampshire does not impose a state estate tax, and there is no inheritance tax, making it one of the most tax-friendly states for estate transfers.
• Affidavit of Administration — For waiver cases, the administrator files this form (NHJB-2144-P) between 6 and 12 months after appointment to close the estate, confirming all debts have been paid and assets distributed.

Probate Process Steps

1. File petition for estate administration or request for waiver of administration with Circuit Court Probate Division
2. Court appoints administrator and issues letters of administration
3. If waiver granted, no inventory, bond, or formal accounting required
4. For full administration, notify known creditors and publish notice
5. Inventory and appraise estate assets if full administration
6. Allow creditor claims period (6 months from appointment for full administration)
7. Pay valid debts, taxes, and administrative expenses
8. File Affidavit of Administration (for waiver cases, 6-12 months after appointment)
9. Prepare final accounting if full administration
10. File motion for complete settlement and distribute assets to beneficiaries

Costs & Fees

Fee Structure: New Hampshire does not have a statutory fee schedule for attorneys or administrators. Fees are based on reasonable compensation. Court filing fees are relatively modest. The waiver of administration procedure significantly reduces overall costs by eliminating many formal requirements.

Typical Attorney Fees: $1,500 – $5,000 for simple estates; $4,000 – $12,000+ for complex estates

Non-Lawyer Fees: $300 – $1,200 including court filing fees ($125–$250), publication costs ($100–$300), certified copies, and recording fees

The waiver of administration procedure can significantly reduce costs by eliminating bond, formal inventory, and accounting requirements. New Hampshire's lack of estate and inheritance taxes further reduces overall transfer costs.

Frequently Asked Questions