Probate in New Jersey

Overview

New Jersey does not follow the Uniform Probate Code and handles probate through its county Surrogate's Courts. The state has a relatively streamlined probate process compared to many non-UPC states. Small estate affidavit procedures are available for estates under $50,000 (surviving spouse) or $20,000 (other heirs), but only for intestate estates where there is no will. New Jersey imposes an inheritance tax on certain beneficiaries, though close family members are exempt.

Key Facts

• Governing Law: New Jersey Statutes, Title 3B (Administration of Estates — Decedents and Others)
• Court: Surrogate's Court
• Small Estate Threshold: $50,000
• Typical Timeline: 6 to 12 months for standard estates; uncontested cases may be faster
• Follows UPC: No

What Makes New Jersey Unique

• Surrogate's Court System — Each county has an elected Surrogate who handles probate matters. The Surrogate's office can process most uncontested estates efficiently, often issuing letters testamentary within days of filing.
• Intestate-Only Affidavit — New Jersey's small estate affidavit procedures apply ONLY when the decedent died without a will. If there is a will, probate is required regardless of the estate's value — a distinction that makes New Jersey unique.
• Tiered Affidavit Thresholds — Surviving spouses, civil union partners, and domestic partners can use the affidavit for estates up to $50,000. Other heirs have a $20,000 threshold and must obtain written consent from all other heirs.
• Inheritance Tax — New Jersey imposes an inheritance tax on certain beneficiaries. Class A beneficiaries (spouse, children, parents, grandparents) are exempt. Class C (siblings, spouse of child) pay 11-16%. Class D (all others) pay 15-16%. There is no separate state estate tax.
• Efficient Processing — New Jersey Surrogate's Courts are known for relatively quick processing of uncontested matters, with letters testamentary often issued within a few days of filing.

Probate Process Steps

1. Present original will (if any) and death certificate to the county Surrogate's Court
2. Surrogate admits will to probate and issues letters testamentary (or letters of administration for intestate estates)
3. Executor/administrator posts bond if required (may be waived by will)
4. Notify beneficiaries, heirs, and known creditors of the estate
5. Inventory and appraise all estate assets
6. Publish notice to creditors if required by court
7. Allow creditor claims period (typically 6 months from appointment)
8. Pay valid debts, taxes (including NJ inheritance tax if applicable), and administrative expenses
9. Prepare informal or formal accounting for beneficiaries
10. Distribute assets and file final documentation with Surrogate's Court

Costs & Fees

Fee Structure: New Jersey does not have a statutory fee schedule for attorneys. Fees are based on reasonable compensation. Surrogate's Court filing fees are modest. The inheritance tax on non-exempt beneficiaries is a significant cost consideration unique to New Jersey.

Typical Attorney Fees: $2,000 – $6,000 for simple estates; $5,000 – $15,000+ for complex estates

Non-Lawyer Fees: $300 – $1,500 including Surrogate's Court filing fees ($150–$250), publication costs if required, certified copies, and recording fees

The inheritance tax is a significant consideration: Class C beneficiaries (siblings) pay 11-16% on amounts over $25,000, and Class D beneficiaries (unrelated persons) pay 15-16% on amounts over $500. Close family members (spouse, children, parents) are exempt. Bond premiums may apply if not waived by will.

Frequently Asked Questions