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 $25,000 small estate waiver of administration allows modest estates to be settled informally. New Hampshire's advance directive system requires two separate documents — a durable power of attorney for health care and a living will declaration. This guide covers the six areas where New Hampshire law most affects what you need to do after a death in the state.
New Hampshire's $25,000 waiver of administration covers small estates without full probate. The first question is always whether the estate qualifies for this simplified path or another non-probate transfer.
- Formal probate is filed with the Circuit Court (Probate Division) in the county where the deceased lived.
- New Hampshire has no state estate tax, which simplifies the tax side of estate administration.
- New Hampshire recognizes Transfer on Death deeds, which can keep real estate out of court entirely.
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: Estates with personal property under $25,000 may qualify for a waiver of administration under RSA § 553:32 — a simplified procedure that allows assets to be distributed without opening formal probate. This is one of the lower small estate thresholds in New England, so many estates with real property or significant personal assets will still require formal probate. Real property is excluded from the waiver — it must pass through formal probate or be transferred via a recorded Transfer on Death deed, joint tenancy with right of survivorship, or a living trust.
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 have 6 months from the date of first published notice to file claims against the estate. 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.
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 adult witnesses who sign in the testator's presence, 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. While New Hampshire does not automatically invalidate a gift to a witness, the conflict of interest can invite challenge. Use independent witnesses where possible.
Advance Directive
New Hampshire Advance Directive Documents
New Hampshire uses two separate documents to cover healthcare planning, rather than a combined form. This is different from many states that use a single advance directive document.
The first document is the Durable Power of Attorney for Health Care (DPOAHC), which names a healthcare agent — a person authorized to make medical decisions on the principal's behalf if they become incapacitated. The second is the Living Will Declaration, which states the principal's end-of-life treatment preferences, such as whether to withhold or withdraw life-sustaining treatment in specific circumstances.
Both documents must be signed by the principal in the presence of two witnesses. Witnesses cannot be: the named healthcare agent, anyone who would inherit from the principal under a will or intestate succession, or the principal's healthcare provider. This witness restriction is designed to prevent conflicts of interest at a vulnerable moment.
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):
- If the deceased left a spouse and children: the spouse receives $250,000 plus half the remainder of the estate; the children split the other half equally.
- If the deceased left a spouse but no children: 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 elect to take one-third of the augmented estate under RSA § 560:10. The augmented estate includes most assets the deceased controlled, not just probate property. This right must be exercised within a specific time period — typically within 6 months of the appointment of the personal representative.
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 for small estates using the waiver of administration process. If the estate qualifies under RSA § 553:32 (personal property under $25,000), the heir can present documentation at the New Hampshire DMV to transfer the vehicle title without formal probate. The documentation typically includes the death certificate, proof of the heir's identity, and evidence of the estate's value.
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 / Bureau of Elderly and Adult Services (DHHS/BEAS), has the right to seek reimbursement from a deceased beneficiary's estate for long-term care costs paid after age 55. This includes nursing home care, home and community-based waiver services, and related hospital and prescription drug costs.
Recovery in New Hampshire is limited to the probate estate — assets that must pass through the Circuit Court (Probate Division). Assets that pass outside probate, such as jointly held property with survivorship rights, accounts with named beneficiaries, and assets in a living trust, are generally not subject to Medicaid recovery under current state policy.
Recovery is waived in the following situations:
- A surviving spouse is living.
- A minor child of the deceased is living.
- A blind or disabled child of the deceased is living, regardless of age.
If you are settling an estate where the deceased received New Hampshire Medicaid long-term care benefits, you should notify DHHS/BEAS before distributing any assets. Distributing assets without first resolving a potential Medicaid recovery claim can create personal liability for the personal representative.
Contact NH DHHS/BEAS early in the administration process to request a determination of whether a recovery claim exists and, if so, the amount. The estate cannot be closed until this is resolved.
Frequently Asked Questions
What is the small estate threshold in New Hampshire?
New Hampshire's waiver of administration applies to estates with personal property under $25,000. This allows assets to be distributed without opening full probate under RSA § 553:32. Real property is excluded and must go through formal probate or be transferred via a recorded Transfer on Death deed.
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 adult witnesses who sign in the testator's presence.
What advance directive documents does New Hampshire use?
New Hampshire uses two separate documents: a Durable Power of Attorney for Health Care (DPOAHC), which names a healthcare agent, and a Living Will Declaration, which states end-of-life treatment preferences. Both require the principal's signature and two witnesses. New Hampshire also uses a separate physician-signed DNAR order for resuscitation decisions.
Does New Hampshire recover Medicaid costs from an estate?
Yes. NH DHHS/BEAS recovers long-term care costs paid after age 55 from the probate estate. Recovery is waived while a surviving spouse, minor child, or blind or disabled child is living. Non-probate assets are not subject to recovery under current state policy.
How long does probate take in New Hampshire?
Formal probate in New Hampshire typically takes 9–15 months. The creditor claim period is 6 months from the date of first notice to creditors, which sets the minimum timeline for most estates.
We reviewed this page against official court, agency, and primary-source materials that map to the probate, transfer, directive, tax, and vehicle rules most likely to matter after a death in New Hampshire.