What Families Need to Know After a Death in New Hampshire

New Hampshire handles probate through the Circuit Court (Probate Division) at the county level. The state has no estate tax and no income tax, and its waiver of administration can simplify qualifying estates without relying on a simple fixed-dollar cap. New Hampshire's advance directive law (RSA 137-J) lets you appoint a healthcare agent and state your treatment preferences. This guide covers the six areas where New Hampshire law most affects what you need to do after a death in the state.

Probate
Probate & Small Estate Rules in New Hampshire

New Hampshire probate is filed in the Circuit Court (Probate Division) in the county where the deceased lived at the time of death. Each of New Hampshire's ten counties has its own Probate Division, so the correct court depends on the decedent's county of residence.

Waiver of administration: New Hampshire's waiver of administration under RSA § 553:32 is based on who inherits and who serves as administrator, not a simple fixed-dollar threshold. It may be available when a sole beneficiary or sole heir serves, when all beneficiaries or heirs serve together, when all beneficiaries or heirs assent to the administrator, or when the court finds waiver appropriate under the circumstances.

Transfer on Death deeds: New Hampshire recognizes TOD deeds for real property, allowing a property owner to designate a beneficiary who receives the property automatically at death without court involvement. A properly recorded TOD deed is one of the most effective tools for keeping New Hampshire real estate out of probate.

When formal probate is required, the court appoints a personal representative (executor). Creditors must present claims to the administrator within 6 months after the original grant of administration (RSA 556:3). Executor compensation is reasonable and determined by the court — New Hampshire has no statutory fee schedule. Full probate typically takes 9–15 months from filing to final distribution.

If you are weighing whether to hire an attorney, see probate lawyer costs by state for typical fee ranges, including New Hampshire. Executor pay is covered in executor fees by state.

Wills
Will Signing Requirements in New Hampshire

A valid New Hampshire will requires the signature of the testator (the person making the will) plus two or more credible witnesses who, at the testator's request and in the testator's presence, attest to the testator's signature, as required by RSA § 551:2. Notarization is not required for a standard witnessed will, though a self-proving affidavit — signed before a notary — is available and can simplify probate by eliminating the need for witnesses to appear in court later.

Important: New Hampshire does not recognize holographic wills. A handwritten, unwitnessed document is not a valid will under New Hampshire law, regardless of how clearly it expresses the testator's intentions. If you find a handwritten document that appears to be a will but lacks witnesses, consult an attorney before concluding it is invalid — the facts matter — but do not assume it will be honored.

If a person dies without a valid will (intestate), New Hampshire's intestate succession statute at RSA § 561:1 determines who inherits. Surviving spouses and children are first in line. When no will exists, assets that would otherwise have been directed by a will pass through the intestate formula, which may not reflect the deceased's actual wishes.

Witnesses should not be beneficiaries under the will. Under RSA 551:3, a gift to a witness (or the witness's spouse) is void unless the will has two other subscribing witnesses. Use independent witnesses.

Advance Directive
New Hampshire Advance Directive Documents

New Hampshire's advance directive law (RSA 137-J) covers both naming a healthcare agent and stating treatment preferences, and many people use the state form that does both.

One part names a healthcare agent — a person authorized to make medical decisions on the principal's behalf if they become incapacitated. The other states the principal's end-of-life treatment preferences, such as whether to withhold or withdraw life-sustaining treatment in specific circumstances.

Under RSA 137-J:14, an advance directive must be signed by the principal in the presence of two witnesses or a notary or justice of the peace. The statute bars the agent, the principal's spouse or heir at law, estate beneficiaries, and the attending practitioner from witnessing, and allows at most one witness who is a care provider or its employee.

New Hampshire also uses a DNAR (Do Not Attempt Resuscitation) order — a physician-signed medical order separate from an advance directive. A DNAR governs emergency resuscitation decisions and must be signed by the attending physician. Unlike the DPOAHC and Living Will, a DNAR is a medical order, not a personal planning document.

Spousal Rights
Spousal Rights and Intestate Succession in New Hampshire

New Hampshire is not a community property state. Property acquired during marriage is not automatically jointly owned — each spouse owns what is titled in their name, unless held jointly. This means the distribution of assets at death depends heavily on how property is titled and whether a valid will exists.

Intestate succession (RSA § 561:1):

• Spouse, and children who are all also the spouse's (and the spouse has no other children): the spouse receives the first $250,000 plus half the remainder; the children share the rest.
• Spouse, and children who are all also the spouse's, but the spouse has children from another relationship: the spouse receives the first $150,000 plus half the remainder.
• Spouse, and one or more children who are not the spouse's: the spouse receives the first $100,000 plus half the remainder.
• Spouse, no children, but a parent survives: the spouse receives the first $250,000 plus three-quarters of the remainder.
• Spouse, no children, no parent: the spouse inherits everything.
• If there is no surviving spouse: children inherit the entire estate in equal shares.
• If there are no spouse or children: the estate passes to parents, then siblings, then more distant relatives under the statutory hierarchy.

Elective share: A surviving spouse who is disinherited or left a minimal share by will can waive the will and instead take a statutory share of the estate remaining after debts and expenses under RSA § 560:10: one-third of the personal property and one-third of the real estate if the deceased left children (from any relationship); smaller fixed-dollar-plus-half formulas apply if there are no children. The waiver must be filed in writing with the probate court within 6 months after the executor or administrator is appointed (RSA 560:14).

Homestead rights: A surviving spouse and minor children have homestead rights in the family residence. This provides limited protection against creditors and ensures the family is not immediately displaced during estate administration.

Family allowance: New Hampshire allows a reasonable family allowance for the support of a surviving spouse and minor children during the period of estate administration. This is paid from the estate before other distributions.

Vehicle Transfer
Transferring a Vehicle After Death in New Hampshire

New Hampshire allows simplified vehicle transfers in some estates using the waiver of administration process. If the estate qualifies under RSA § 553:32, the heir should confirm the current New Hampshire DMV title-transfer documentation before assuming formal probate is unnecessary.

For larger estates that require formal probate, the personal representative transfers the vehicle using Letters Testamentary issued by the Circuit Court (Probate Division). The personal representative presents these letters to the DMV along with the death certificate and the existing title to complete the transfer.

Vehicles that are jointly titled with survivorship rights — such as those titled "John Doe or Jane Doe" with a right of survivorship designation — transfer to the surviving owner simply by presenting the death certificate at the DMV. No probate is required for survivorship-titled vehicles.

Vehicles held in a living trust transfer to the successor trustee without any court involvement or DMV affidavit — the trustee presents the trust document and death certificate. This is one of the practical advantages of holding a vehicle in a revocable living trust in New Hampshire.

Medicaid Recovery
New Hampshire Medicaid Estate Recovery

New Hampshire Medicaid, administered by the NH Department of Health and Human Services (DHHS), seeks reimbursement from a deceased beneficiary's estate for long-term care costs paid after age 55 (RSA 167:14-a).

What the state can reach

New Hampshire does not limit recovery to the probate estate. The statute says the estate includes all property, real or personal, held in joint tenancy with rights of survivorship, and all property held as a life estate established on or after July 1, 2005. Recovery against those interests is limited to the recipient's ownership share and cannot exceed the total assistance provided, and it does not reach property where a non-recipient owner paid fair market value for the owner's interest. All property in a revocable trust is also subject to recovery.

Survivors and hardship

The statute exempts certain survivors by familial status, including a surviving spouse, minor children, and disabled children. Surviving joint owners must acknowledge the claim and pay or agree to pay, but the statute says this must not impose undue hardship on them, and the notice must explain how to request a hardship waiver. If the deceased received New Hampshire Medicaid long-term care benefits, contact DHHS before you distribute assets and ask for a claim determination.

For how the federal estate recovery rules work, which survivors are protected, and how hardship waivers work, see our guide to Medicaid estate recovery.

Frequently Asked Questions

What is the small estate threshold in New Hampshire?

New Hampshire does not use a simple fixed-dollar small-estate affidavit. Waiver of administration under RSA § 553:32 depends on beneficiary, heir, and administrator conditions, and the court may allow waiver when appropriate under the circumstances.

Does New Hampshire have a state estate tax?

No. New Hampshire has no state estate tax and no state income tax, making it one of the most tax-friendly states for estate settlement. Only federal estate taxes may apply, and those affect only very large estates above the federal exemption threshold.

Are holographic wills valid in New Hampshire?

No. New Hampshire does not recognize holographic wills. A handwritten, unwitnessed will is not valid under New Hampshire law (RSA § 551:2). A valid will requires the testator's signature and two credible witnesses who sign in the testator's presence.

What advance directive documents does New Hampshire use?

New Hampshire's advance directive law (RSA 137-J) lets a person name a healthcare agent and state end-of-life treatment preferences. The directive requires the principal's signature and either two witnesses or a notary or justice of the peace. New Hampshire also uses a separate physician-signed DNAR order for resuscitation decisions.

Does New Hampshire recover Medicaid costs from an estate?

Yes. New Hampshire recovers long-term care costs paid after age 55. RSA 167:14-a includes property held in joint tenancy with survivorship, life estates created on or after July 1, 2005, and revocable trusts, limited to the recipient's share. Certain survivors, including a surviving spouse, minor children, and disabled children, are exempt, and heirs can ask about hardship.

How long does probate take in New Hampshire?

Formal probate in New Hampshire typically takes 9–15 months. Creditors must present claims to the administrator within 6 months after the original grant of administration (RSA 556:3), which sets the minimum timeline for most estates.