Overview
New Hampshire has not adopted the Uniform Probate Code (UPC), maintaining its own probate statutes under RSA 547 and RSA 553–564. Probate cases are handled by the Circuit Court, Probate Division, with locations throughout the state.
New Hampshire offers several probate options:
- Waiver of Administration — a simplified process available when the estate's net value (after debts) does not exceed the homestead allowance, exempt property, family allowance, and expenses
- Summary Administration — streamlined administration for straightforward estates
- Regular Administration — full court-supervised proceedings for larger or more complex estates
New Hampshire does not impose a state estate tax or inheritance tax, making it one of the most tax-friendly states for estate administration. The state repealed its inheritance tax in 2003.
New Hampshire also does not have a traditional small estate affidavit process like many other states. Instead, it uses the waiver of administration approach for qualifying small estates.
When Probate is Required
Probate is required in New Hampshire when a decedent owned assets in their sole name that do not transfer automatically at death. Common examples include:
- Real property titled solely in the decedent's name or as tenants in common
- Bank accounts and investments without payable-on-death (POD) or transfer-on-death (TOD) designations
- Vehicles and titled personal property in the decedent's sole name
- Business interests held individually
Probate is generally not required for:
- Joint tenancy property — passes automatically to the surviving joint tenant(s)
- Beneficiary-designated assets — life insurance, retirement accounts, POD/TOD accounts
- Property held in a revocable living trust
- Very small estates — those where the net value does not exceed statutory allowances may qualify for waiver of administration
Small Estate Options
New Hampshire does not have a traditional small estate affidavit process. Instead, it offers a waiver of administration for qualifying estates.
Eligibility for waiver of administration:
- The value of the entire estate, less liens and encumbrances, must not exceed the combined total of the homestead allowance, exempt property, family allowance, costs and expenses of administration, and reasonable funeral and medical expenses
- There must be no disputes among heirs
How the process works:
- The proposed administrator files a petition with the Circuit Court, Probate Division
- If approved, the court grants a Waiver of Administration
- A minimum 6-month waiting period applies for creditors to file claims
- After the 6-month period, the administrator files a Waiver of Administration Statement to close the estate
- Assets are distributed according to the will or intestacy laws
Alternative for very small estates:
For estates consisting primarily of bank accounts under $10,000, some financial institutions may release funds directly to the surviving spouse or next of kin with a death certificate and appropriate identification, without requiring formal probate.
Important limitations:
- The waiver process still requires court involvement — it is not a pure affidavit process
- The 6-month creditor waiting period applies even for small estates
- Real property still requires court proceedings to transfer title
Step-by-Step Process
1. Determine the appropriate administration type
Assess the estate to determine whether it qualifies for waiver of administration, summary administration, or regular administration.
2. File the petition
File the appropriate petition with the Circuit Court, Probate Division in the county where the decedent was domiciled. Include the original will (if any), death certificate, and filing fee. Fees are based on estate value.
3. Appointment of administrator
The court reviews the petition and appoints the administrator (if no will) or executor (if named in the will). The court issues Letters of Administration or Letters Testamentary.
4. Post bond if required
New Hampshire may require the administrator to post a surety bond unless the will waives it or the court determines a waiver is appropriate.
5. Publish notice
Publish notice of the appointment in a newspaper of general circulation. Provide notice to all interested persons.
6. Notify creditors
Provide notice to all known and unknown creditors. Creditors generally have 6 months from the date of appointment to present claims.
7. File the inventory
Within 90 days of appointment, file an Inventory listing all estate assets and their fair market values.
8. Pay debts, claims, and taxes
Review and pay valid creditor claims. File the decedent's final federal and New Hampshire income tax returns. New Hampshire has no state estate tax or inheritance tax.
9. File the accounting
File an Account with the court detailing all assets received, debts paid, expenses incurred, and proposed distributions.
10. Distribute assets and close
After court approval, distribute remaining assets. Obtain receipts from beneficiaries. File a final report and the estate is closed.
Timeline & Costs
Typical timeline:
- Waiver of administration: 6 to 9 months (includes 6-month creditor period)
- Summary administration: 6 to 12 months
- Regular administration: 9 to 18 months
- Complex or contested estates: 1 to 3+ years
Court filing fees (based on estate value):
- Estates of $25,000 or less: $0 for accounting
- Estates over $25,000: fees increase based on value
- Publication fee: $55 (charged through electronic filing)
- Certified copies: additional fees
Administrator/executor compensation:
New Hampshire allows reasonable compensation for the administrator, typically based on time and complexity.
Attorney fees:
New Hampshire probate attorneys typically charge between $3,000 and $6,000 for straightforward probate, and $6,000 to $15,000+ for complex proceedings. Hourly rates generally range from $200 to $400 per hour.
Additional costs:
- Newspaper publication: $55+
- Certified copies: varies
- Surety bond premiums: varies by estate size
- Appraisal fees: varies by asset type
Required Forms
New Hampshire probate forms are available from the New Hampshire Judicial Branch website (courts.nh.gov). Key forms include:
Starting the case:
- Petition for Estate Administration — initiates probate
- Petition for Waiver of Administration — for qualifying small estates
Letters of authority:
- Letters Testamentary — authority for the executor
- Letters of Administration — authority for the administrator
Notices:
- Notice to Creditors — published in a newspaper
- Notice to Heirs and Beneficiaries
Inventory and accounting:
- Inventory — listing of all estate assets, due within 90 days
- Account — financial report for court review
Closing:
- Waiver of Administration Statement — closes waiver proceedings
- Petition for Final Account — closes regular administration
- Decree of Distribution — court order approving distributions
Executor Duties
In New Hampshire, the estate administrator is called the executor (if named in a will) or administrator (if appointed by the court). Their fiduciary duties include:
Immediate responsibilities:
- File the will with the Circuit Court, Probate Division
- File the petition for administration
- Post a surety bond if required
- Obtain Letters Testamentary or Letters of Administration
- Secure and protect all estate assets
Administrative duties:
- Open an estate bank account
- Publish notice of appointment
- Notify all known creditors
- File the Inventory within 90 days of appointment
- Manage the decedent's ongoing obligations
- Maintain detailed records of all transactions
Financial obligations:
- Collect and inventory all estate assets
- Obtain appraisals as needed
- File the decedent's final income tax returns
- Review and pay valid creditor claims
- Pay estate administration expenses
Distribution and closing:
- File the Account with the court
- Distribute assets according to the will or New Hampshire intestacy laws
- Obtain signed receipts from beneficiaries
- Obtain court approval and formal discharge
Unique State Rules
No state estate tax or inheritance tax
New Hampshire does not impose a state estate tax or inheritance tax. The state repealed its legacy and succession tax in 2003. Only the federal estate tax applies for very large estates. This makes New Hampshire one of the most tax-friendly states for estate administration in New England.
Waiver of administration
Instead of a traditional small estate affidavit, New Hampshire offers a waiver of administration for estates where the net value does not exceed certain statutory allowances. This still involves court filing but provides a simplified process.
Circuit Court, Probate Division
New Hampshire consolidated its probate courts into the Circuit Court system in 2011. The Probate Division handles all probate matters, with locations throughout the state. Electronic filing is available.
6-month creditor claim period
New Hampshire's creditor claim period is 6 months from the date of the administrator's appointment. This applies even to small estates using the waiver process, setting the minimum timeline for closing any estate.
90-day inventory requirement
The administrator must file an Inventory with the court within 90 days of appointment. This is a moderate timeline that requires reasonable diligence in identifying and valuing assets.
Not a UPC state
New Hampshire has not adopted the Uniform Probate Code. Its probate procedures are governed by RSA chapters 547 and 553-564.
Electronic filing
New Hampshire's Circuit Court supports electronic filing for many probate documents, making it easier to manage the process remotely.
How SwiftProbate Helps
New Hampshire's probate system — with its waiver of administration option, Circuit Court structure, and specific procedural requirements — requires careful navigation. SwiftProbate generates a tailored roadmap for your specific New Hampshire estate.
What SwiftProbate does for New Hampshire estates:
- Determines the right track — evaluates whether your estate qualifies for waiver of administration or needs regular administration
- Confirms no state tax obligations — verifies that no New Hampshire estate or inheritance tax applies
- Generates New Hampshire-specific deadlines — including the 6-month creditor claim period and 90-day inventory requirement
- Creates asset-specific task lists — with steps for transferring real property, closing financial accounts, and retitling vehicles through the New Hampshire DMV
- Identifies the correct forms — maps your situation to the specific Circuit Court forms
Start with a free account to get your Phase 1 estate administration checklist, covering the essential first steps for opening and managing a New Hampshire estate.