New Hampshire Wills, Probate and Estate Law
The rules in New Hampshire for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the Circuit Court – Probate Division.
Quick answers for New Hampshire
- Handwritten (holographic) wills
- New Hampshire has no separate rule for handwritten wills; every will made in New Hampshire must meet the same requirements, including signature by 2 witnesses. A will made in another state or country is valid in New Hampshire if it was valid where it was made. N.H. RSA 551:2, 551:5
- Transfer-on-death deed
- Yes, for deeds made on or after July 1, 2024 (Uniform Real Property Transfer on Death Act). The deed must meet normal deed requirements (signed and acknowledged), be titled "Transfer on Death Deed," state that the transfer happens at the owner's death, and be recorded in the registry of deeds for each county where the land lies before the owner dies and within 60 days after signing. The owner needs the same mental capacity as for a will. It can be revoked only by a later recorded instrument, not by a will. After the owner dies, the beneficiaries must record a notarized notice of death affidavit within 60 days (this filing is not a condition of the transfer). N.H. RSA 563-D:3, 563-D:8, 563-D:9, 563-D:11, 563-D:22
- State estate or inheritance tax
- No inheritance tax. New Hampshire's estate tax equals the federal credit for state death taxes; because that federal credit is no longer allowed, no New Hampshire estate tax is currently due. N.H. RSA 87:1
Last verified: 2026-10-25
Wills
| Requirements for a valid will | Anyone 18 or older, and a married person under 18, who is of sane mind may make a will. The will must be in writing, signed by the person making it (or by someone else at their express direction and in their presence), and signed by 2 or more credible witnesses at the will-maker's request. No seal is required. Source: N.H. RSA 551:1, 551:2 |
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| Handwritten (holographic) wills | New Hampshire has no separate rule for handwritten wills; every will made in New Hampshire must meet the same requirements, including signature by 2 witnesses. A will made in another state or country is valid in New Hampshire if it was valid where it was made. Source: N.H. RSA 551:2, 551:5 |
| Self-proving affidavit | A will can be made self-proved when the will-maker and witnesses sign before a notary public, justice of the peace, or other official authorized to give oaths, who completes the acknowledgment and affidavit wording set out in the statute. A will meeting the Uniform International Wills Act (RSA 551-A) also counts as self-proved. Source: N.H. RSA 551:2-a |
If there is no will
| Who inherits without a will | Surviving spouse: the whole estate if the person left no children/descendants and no parent; the first $250,000 plus half the rest if all descendants are also the spouse's and the spouse has no other descendants; the first $250,000 plus three-quarters of the rest if there are no descendants but a parent survives; the first $150,000 plus half the rest if all descendants are shared but the spouse has other children; the first $100,000 plus half the rest if any of the deceased person's descendants are not the spouse's. What is left (or everything, if no spouse) goes to descendants, then parents, then brothers and sisters and their descendants, then grandparents and their descendants (split between the father's and mother's sides). Relatives beyond the fourth degree of kinship do not inherit; if no one qualifies, the estate goes to the State. Source: N.H. RSA 561:1 |
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| Surviving spouse's share | A surviving spouse may waive the will and take a statutory share instead: one-third of personal property and one-third of real estate if the deceased left children or their descendants; if no descendants but a parent or sibling survives, $10,000 of personal property and $10,000 of real estate plus half of the rest of each; if none of those relatives survive, $10,000 plus $2,000 for each full year of marriage, plus half of the rest. The share is figured after debts and administration costs. The waiver must be filed within 6 months after an executor or administrator is appointed (the court can extend this for good cause). Source: N.H. RSA 560:10, 560:14 |
Probate
| Probate steps | File a petition with the Probate Division to be appointed executor or administrator (with the will, if there is one). After appointment, give notice of the appointment (by publication unless the gross estate is $10,000 or less), file an inventory within 90 days, pay valid debts and taxes, file an account within one year and yearly after that, and then distribute and close the estate. Waiver of administration and summary administration shorten these steps. |
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| Simplified probate | Waiver of administration (RSA 553:32): available when the sole beneficiary or heir (or all of them together, or someone they all agree on) is appointed, or when the court finds it appropriate. No inventory, bond or accounting is required; the estate is closed by filing an affidavit of administration stating there are no outstanding debts, 6 to 12 months after appointment. Summary administration (RSA 553:33): for other estates, the administrator may ask to close without a final account once the estate has been open at least 6 months, with sworn statements that debts and taxes are paid and with the beneficiaries' written assents. Neither procedure has a dollar limit in the statute. Notice of appointment does not have to be published when the gross estate is $10,000 or less. Source: N.H. RSA 553:32, 553:33, 553:16 |
| Deadline for creditor claims | A creditor must present a claim to the executor or administrator within 6 months after the original grant of administration, and must sue on the claim within 1 year after the original grant of administration. Time while administration is suspended does not count. Source: N.H. RSA 556:1, 556:3, 556:5 |
| Who can be executor | Priority to serve: the executor named in the will; then the surviving spouse, next of kin, or their nominee; then beneficiaries or creditors; then anyone the judge considers proper. Minors and persons the judge finds unsuitable cannot serve. A non-resident may be appointed only if the judge finds it proper, and a non-resident must appoint a New Hampshire agent in writing. A bond with sureties is generally required; for estates of $25,000 or less only a personal bond without sureties is needed, the judge may waive bond, and no bond is required under waiver of administration. |
| Finding probate court records | Probate of wills and the administration and settlement of estates are handled by the Probate Division of the New Hampshire Circuit Court, which took over the jurisdiction of the former probate courts. Probate jurisdiction: https://gc.nh.gov/rsa/html/LVI/547/547-3.htm Source: RSA 490-F:3; RSA 547:3 |
Deeds and transferring a house
| Signing and recording a deed | A deed must be signed by the grantor, acknowledged before a justice, notary public or other authorized official, and include the grantee's mailing address. To bind anyone other than the grantor and heirs, it must be acknowledged and recorded in the county registry of deeds; witnesses are not required for deeds acknowledged and recorded after August 15, 1981. Real estate transfer tax is $0.75 per $100 of price (minimum $20), charged to both buyer and seller. Transfer tax: https://gc.nh.gov/rsa/html/V/78-B/78-B-1.htm. |
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| Transfer-on-death deed | Yes, for deeds made on or after July 1, 2024 (Uniform Real Property Transfer on Death Act). The deed must meet normal deed requirements (signed and acknowledged), be titled "Transfer on Death Deed," state that the transfer happens at the owner's death, and be recorded in the registry of deeds for each county where the land lies before the owner dies and within 60 days after signing. The owner needs the same mental capacity as for a will. It can be revoked only by a later recorded instrument, not by a will. After the owner dies, the beneficiaries must record a notarized notice of death affidavit within 60 days (this filing is not a condition of the transfer). |
Power of attorney and health care directives
| Financial power of attorney | Durable by default unless the document says it ends on incapacity. A general power of attorney (and one to convey real estate) must be signed by the principal and acknowledged before a notary or other authorized official, with a signed disclosure statement attached. The agent has no authority to act until the agent signs an acknowledgment by hand. An optional New Hampshire Statutory Power of Attorney form is in the statute. |
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| Health care directive | The advance directive (durable power of attorney for health care and/or living will) is signed either before 2 witnesses or before a notary public or justice of the peace. Witnesses cannot be the agent, the person's spouse or heir, someone who would inherit from the person, or the attending practitioner; only one witness may be a health or residential care provider or its employee. The person must receive the disclosure statement (RSA 137-J:19) first, and the directive should be substantially in the statutory form (RSA 137-J:20). |
| Official power of attorney forms | New Hampshire has a statutory form for a financial power of attorney: the "Statutory Form Power of Attorney" in RSA 564-E:301. The principal must date and sign it (or have someone sign in their presence and at their express direction), and it must be acknowledged before a notary public or other individual authorized by law. An agent has no authority until the agent signs the attached acknowledgment. For health care, RSA 137-J:20 sets out an Advance Directive form with two parts, a Durable Power of Attorney for Health Care and a Living Will; it must be signed by two witnesses or by a notary public or justice of the peace. Advance directive form: https://gc.nh.gov/rsa/html/X/137-J/137-J-20.htm Source: RSA 564-E:301; RSA 137-J:20 |
Estate and inheritance tax
| State estate or inheritance tax | No inheritance tax. New Hampshire's estate tax equals the federal credit for state death taxes; because that federal credit is no longer allowed, no New Hampshire estate tax is currently due. The federal state death tax credit was replaced by a deduction for deaths after 2004; the New Hampshire tax would apply again only if Congress restored the credit. Source: N.H. RSA 87:1 |
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Planning documents and avoiding probate
| Living will / advance directive | New Hampshire's 'advance directive' (RSA 137-J) can include a living will (instructions about life-sustaining treatment) and a durable power of attorney for health care, and a statutory form is provided. The directive must be signed by the principal in the presence of either (a) two or more witnesses, none of whom is the agent, the principal's spouse or heir, a person entitled to part of the principal's estate, the attending practitioner or someone under that practitioner's control, and no more than one of whom is the principal's health or residential care provider or its employee; or (b) a notary public or justice of the peace who acknowledges the signature. Witnesses affirm that the principal appeared of sound mind and free from duress. Source: N.H. RSA 137-J:14, 137-J:20 |
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| Medical power of attorney | The health care agent is named in a 'durable power of attorney for health care,' part of the RSA 137-J advance directive, using the same signing rules (two qualified witnesses, or a notary public or justice of the peace). If the principal cannot physically sign, another person may sign the principal's name in the principal's presence and at their express direction. The directive can be revoked by a signed and dated written revocation, an oral revocation before two qualified witnesses, destroying it, or signing a new directive; filing for divorce, legal separation, annulment or a protective order between principal and agent also revokes the agent's designation (an alternate agent then takes over). Source: N.H. RSA 137-J:14, 137-J:15 |
| Revocable living trust | New Hampshire adopted a version of the Uniform Trust Code, the New Hampshire Trust Code (RSA 564-B). For trusts created under instruments signed on or after the code's effective date, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Only property titled in the trust avoids probate. Source: N.H. RSA 564-B:6-602 |
| Ways to avoid probate | Non-probate options include: transfer on death deeds for real property under the Uniform Real Property Transfer on Death Act (RSA 563-D); joint vehicle ownership with right of survivorship, and automatic passage of a married resident's family vehicle to the surviving spouse unless the title says otherwise (RSA 261:17); revocable trusts (RSA 564-B:6-602); and, for small estates, summary administration (RSA 553:32, 553:33). |
Executors and heirs
| Executor's duties | Within 90 days after appointment, the administrator or executor must file with the probate court a full, itemized inventory of the estate's real and personal property at date-of-death fair market value, stating how each value was determined; filing more than 30 days late puts the fiduciary in default. Notice of the appointment is published by the clerk within 15 days (not required for estates of $10,000 or less). Creditors must present demands within six months after the original grant of administration. An account of administration is due within one year and annually after that (unless excused, but not for more than three years), until a final account is filed and allowed; claims are paid in the statutory order of priority. Bond conditions and notice: https://gc.nh.gov/rsa/html/LVI/553/553-mrg.htm; creditor deadline: https://gc.nh.gov/rsa/html/LVI/556/556-mrg.htm |
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| Letters testamentary | The Circuit Court, Probate Division, appoints the executor or administrator and issues a 'certificate of appointment.' Except in summary administration, no one may administer an estate until they give bond to the judge, with sureties or other security the judge accepts, conditioned on filing the inventory, administering the estate according to law, filing accounts, paying taxes and distributing the residue. For estates with a gross value of $25,000 or less, only a personal bond without sureties is required, and the judge may waive sureties or security. Source: N.H. RSA 553:13 |
| Transferring a car after death | When a married New Hampshire resident who owns a registered vehicle used for family purposes dies, the vehicle is treated as jointly held with right of survivorship (unless the title says otherwise) and passes to the surviving spouse; if no title was ever issued, the spouse applies with a copy of the death record and the fee. Joint owners whose names are joined by 'or' (or by 'and' with a survivorship designation) hold with right of survivorship; the surviving owner can transfer or keep registering the vehicle without a new title, using their signature and a copy of the death record. Other vehicles are transferred by the court-appointed administrator or executor. Source: N.H. RSA 261:17 |
Official New Hampshire forms
- New Hampshire Statutory Power of Attorney (form in statute)
- Advance Directive statutory form (RSA 137-J:20)
- Advance Directive statutory form (RSA 137-J:20)
- New Hampshire Statutory Power of Attorney (form in statute)
- Optional Form of Transfer on Death Deed (RSA 563-D:19)
Probate court and deed recording by county
New Hampshire estate law FAQ
What makes a will valid in New Hampshire?
Anyone 18 or older, and a married person under 18, who is of sane mind may make a will. The will must be in writing, signed by the person making it (or by someone else at their express direction and in their presence), and signed by 2 or more credible witnesses at the will-maker's request. No seal is required.
Is a handwritten will valid in New Hampshire?
New Hampshire has no separate rule for handwritten wills; every will made in New Hampshire must meet the same requirements, including signature by 2 witnesses. A will made in another state or country is valid in New Hampshire if it was valid where it was made.
Does a will need to be notarized in New Hampshire?
A will can be made self-proved when the will-maker and witnesses sign before a notary public, justice of the peace, or other official authorized to give oaths, who completes the acknowledgment and affidavit wording set out in the statute. A will meeting the Uniform International Wills Act (RSA 551-A) also counts as self-proved.
Who inherits if someone dies without a will in New Hampshire?
Surviving spouse: the whole estate if the person left no children/descendants and no parent; the first $250,000 plus half the rest if all descendants are also the spouse's and the spouse has no other descendants; the first $250,000 plus three-quarters of the rest if there are no descendants but a parent survives; the first $150,000 plus half the rest if all descendants are shared but the spouse has other children; the first $100,000 plus half the rest if any of the deceased person's descendants are not the spouse's. What is left (or everything, if no spouse) goes to descendants, then parents, then brothers and sisters and their descendants, then grandparents and their descendants (split between the father's and mother's sides). Relatives beyond the fourth degree of kinship do not inherit; if no one qualifies, the estate goes to the State.
What is a surviving spouse entitled to in New Hampshire?
A surviving spouse may waive the will and take a statutory share instead: one-third of personal property and one-third of real estate if the deceased left children or their descendants; if no descendants but a parent or sibling survives, $10,000 of personal property and $10,000 of real estate plus half of the rest of each; if none of those relatives survive, $10,000 plus $2,000 for each full year of marriage, plus half of the rest. The share is figured after debts and administration costs. The waiver must be filed within 6 months after an executor or administrator is appointed (the court can extend this for good cause).
Is there a simplified probate process in New Hampshire?
Waiver of administration (RSA 553:32): available when the sole beneficiary or heir (or all of them together, or someone they all agree on) is appointed, or when the court finds it appropriate. No inventory, bond or accounting is required; the estate is closed by filing an affidavit of administration stating there are no outstanding debts, 6 to 12 months after appointment. Summary administration (RSA 553:33): for other estates, the administrator may ask to close without a final account once the estate has been open at least 6 months, with sworn statements that debts and taxes are paid and with the beneficiaries' written assents. Neither procedure has a dollar limit in the statute. Notice of appointment does not have to be published when the gross estate is $10,000 or less.
How does probate work in New Hampshire?
File a petition with the Probate Division to be appointed executor or administrator (with the will, if there is one). After appointment, give notice of the appointment (by publication unless the gross estate is $10,000 or less), file an inventory within 90 days, pay valid debts and taxes, file an account within one year and yearly after that, and then distribute and close the estate. Waiver of administration and summary administration shorten these steps.
How long do creditors have to file claims against an estate in New Hampshire?
A creditor must present a claim to the executor or administrator within 6 months after the original grant of administration, and must sue on the claim within 1 year after the original grant of administration. Time while administration is suspended does not count.
Who can be an executor in New Hampshire?
Priority to serve: the executor named in the will; then the surviving spouse, next of kin, or their nominee; then beneficiaries or creditors; then anyone the judge considers proper. Minors and persons the judge finds unsuitable cannot serve. A non-resident may be appointed only if the judge finds it proper, and a non-resident must appoint a New Hampshire agent in writing. A bond with sureties is generally required; for estates of $25,000 or less only a personal bond without sureties is needed, the judge may waive bond, and no bond is required under waiver of administration.
Does New Hampshire allow transfer-on-death deeds?
Yes, for deeds made on or after July 1, 2024 (Uniform Real Property Transfer on Death Act). The deed must meet normal deed requirements (signed and acknowledged), be titled "Transfer on Death Deed," state that the transfer happens at the owner's death, and be recorded in the registry of deeds for each county where the land lies before the owner dies and within 60 days after signing. The owner needs the same mental capacity as for a will. It can be revoked only by a later recorded instrument, not by a will. After the owner dies, the beneficiaries must record a notarized notice of death affidavit within 60 days (this filing is not a condition of the transfer).
What does a quitclaim deed need to be valid in New Hampshire?
A deed must be signed by the grantor, acknowledged before a justice, notary public or other authorized official, and include the grantee's mailing address. To bind anyone other than the grantor and heirs, it must be acknowledged and recorded in the county registry of deeds; witnesses are not required for deeds acknowledged and recorded after August 15, 1981. Real estate transfer tax is $0.75 per $100 of price (minimum $20), charged to both buyer and seller.
What are the requirements for a power of attorney in New Hampshire?
Durable by default unless the document says it ends on incapacity. A general power of attorney (and one to convey real estate) must be signed by the principal and acknowledged before a notary or other authorized official, with a signed disclosure statement attached. The agent has no authority to act until the agent signs an acknowledgment by hand. An optional New Hampshire Statutory Power of Attorney form is in the statute.
What are the requirements for a health care directive in New Hampshire?
The advance directive (durable power of attorney for health care and/or living will) is signed either before 2 witnesses or before a notary public or justice of the peace. Witnesses cannot be the agent, the person's spouse or heir, someone who would inherit from the person, or the attending practitioner; only one witness may be a health or residential care provider or its employee. The person must receive the disclosure statement (RSA 137-J:19) first, and the directive should be substantially in the statutory form (RSA 137-J:20).
Does New Hampshire have an estate or inheritance tax?
No inheritance tax. New Hampshire's estate tax equals the federal credit for state death taxes; because that federal credit is no longer allowed, no New Hampshire estate tax is currently due.
How do I make a living will in New Hampshire?
New Hampshire's 'advance directive' (RSA 137-J) can include a living will (instructions about life-sustaining treatment) and a durable power of attorney for health care, and a statutory form is provided. The directive must be signed by the principal in the presence of either (a) two or more witnesses, none of whom is the agent, the principal's spouse or heir, a person entitled to part of the principal's estate, the attending practitioner or someone under that practitioner's control, and no more than one of whom is the principal's health or residential care provider or its employee; or (b) a notary public or justice of the peace who acknowledges the signature. Witnesses affirm that the principal appeared of sound mind and free from duress.
How do I make a medical power of attorney in New Hampshire?
The health care agent is named in a 'durable power of attorney for health care,' part of the RSA 137-J advance directive, using the same signing rules (two qualified witnesses, or a notary public or justice of the peace). If the principal cannot physically sign, another person may sign the principal's name in the principal's presence and at their express direction. The directive can be revoked by a signed and dated written revocation, an oral revocation before two qualified witnesses, destroying it, or signing a new directive; filing for divorce, legal separation, annulment or a protective order between principal and agent also revokes the agent's designation (an alternate agent then takes over).
How do living trusts work in New Hampshire?
New Hampshire adopted a version of the Uniform Trust Code, the New Hampshire Trust Code (RSA 564-B). For trusts created under instruments signed on or after the code's effective date, the settlor may revoke or amend the trust unless its terms expressly make it irrevocable. Only property titled in the trust avoids probate.
What does an executor have to do in New Hampshire?
Within 90 days after appointment, the administrator or executor must file with the probate court a full, itemized inventory of the estate's real and personal property at date-of-death fair market value, stating how each value was determined; filing more than 30 days late puts the fiduciary in default. Notice of the appointment is published by the clerk within 15 days (not required for estates of $10,000 or less). Creditors must present demands within six months after the original grant of administration. An account of administration is due within one year and annually after that (unless excused, but not for more than three years), until a final account is filed and allowed; claims are paid in the statutory order of priority.
How do I get letters testamentary in New Hampshire?
The Circuit Court, Probate Division, appoints the executor or administrator and issues a 'certificate of appointment.' Except in summary administration, no one may administer an estate until they give bond to the judge, with sureties or other security the judge accepts, conditioned on filing the inventory, administering the estate according to law, filing accounts, paying taxes and distributing the residue. For estates with a gross value of $25,000 or less, only a personal bond without sureties is required, and the judge may waive sureties or security.
How can you avoid probate in New Hampshire?
Non-probate options include: transfer on death deeds for real property under the Uniform Real Property Transfer on Death Act (RSA 563-D); joint vehicle ownership with right of survivorship, and automatic passage of a married resident's family vehicle to the surviving spouse unless the title says otherwise (RSA 261:17); revocable trusts (RSA 564-B:6-602); and, for small estates, summary administration (RSA 553:32, 553:33).
Where can I get a power of attorney form in New Hampshire?
New Hampshire has a statutory form for a financial power of attorney: the "Statutory Form Power of Attorney" in RSA 564-E:301. The principal must date and sign it (or have someone sign in their presence and at their express direction), and it must be acknowledged before a notary public or other individual authorized by law. An agent has no authority until the agent signs the attached acknowledgment. For health care, RSA 137-J:20 sets out an Advance Directive form with two parts, a Durable Power of Attorney for Health Care and a Living Will; it must be signed by two witnesses or by a notary public or justice of the peace.
How do I search probate court records in New Hampshire?
Probate of wills and the administration and settlement of estates are handled by the Probate Division of the New Hampshire Circuit Court, which took over the jurisdiction of the former probate courts.
How do I transfer a car title after someone dies in New Hampshire?
When a married New Hampshire resident who owns a registered vehicle used for family purposes dies, the vehicle is treated as jointly held with right of survivorship (unless the title says otherwise) and passes to the surviving spouse; if no title was ever issued, the spouse applies with a copy of the death record and the fee. Joint owners whose names are joined by 'or' (or by 'and' with a survivorship designation) hold with right of survivorship; the surviving owner can transfer or keep registering the vehicle without a new title, using their signature and a copy of the death record. Other vehicles are transferred by the court-appointed administrator or executor.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.