New Hampshire Estate Tax

New Hampshire Small Estate Affidavit — Best Proven Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains the New Hampshire small estate affidavit in plain English — the exact dollar limit, whether real estate counts, the waiting period, and how to use it to skip full probate. The threshold is verified as of June 2026 (these limits change with inflation).

New Hampshire Small Estate Eligibility at a Glance

Here are the exact rules for using a New Hampshire small estate affidavit:

Small estate affidavit limit N/A — New Hampshire repealed its dollar-threshold small estate affidavit (former RSA 553:31, which set a 10000 personal-property limit) effective January 1, 2006. The current simplified process is “Waiver of Administration” under RSA 553:32, which has NO dollar threshold — it is based on who the beneficiaries are and whether they serve as or consent to the administrator. The decedent must have died with a valid will (testate). Intestate estates do not qualify for waiver. (effective January 1, 2006 (date the old 10000 threshold was repealed; current waiver-of-administration system has been in effect since then))
Real estate excluded? NO — real estate may be included in a Waiver of Administration estate, but it must be listed in the Affidavit of Administration (Form NHJB-2144-P) filed to close the estate
Waiting period after death 180 — the Affidavit of Administration under Waiver of Administration must be filed no sooner than 6 months and no later than 1 year after the administrator is appointed by the probate court
Summary probate threshold N/A — New Hampshire also offers Summary Administration under RSA 553:33 for estates that do not qualify for Waiver of Administration (including intestate estates), but it likewise has no specific dollar threshold. It is a motion-based process where the administrator asks the court to close the estate once debts are paid and distribution can proceed.
Transfer-on-death (TOD) deed allowed? YES — New Hampshire enacted the Uniform Real Property Transfer on Death Act (RSA Chapter 563-D), effective July 1, 2024. A TOD deed must bear the title “Transfer on Death Deed,” be signed and notarized, and be recorded with the county Registry of Deeds within 60 days of execution — if not recorded within 60 days (or before the owner’s death, whichever comes first), the deed is void. After the owner’s death, the beneficiary must record a certified copy of the death certificate within 60 days. The deed is fully revocable during the owner’s lifetime.

How to File a New Hampshire Small Estate Affidavit

Step 1: Confirm the decedent died testate (with a valid will) and that a sole beneficiary will serve as administrator, or all beneficiaries will serve as co-administrators, or all beneficiaries assent to the appointed administrator. Step 2: File a petition for appointment of administrator with the New Hampshire Circuit Court — Probate Division in the county where the decedent lived.

Step 3: The court appoints the administrator under Waiver of Administration (RSA 553:32), waiving the requirements for inventory, bond, and accounting. Step 4: The administrator settles debts and distributes assets.

Step 5: No sooner than 6 months and no later than 1 year after appointment, file the Affidavit of Administration (Form NHJB-2144-P) with the probate court, stating all debts are paid and listing all real estate the decedent owned at death. Step 6: The court reviews and approves the affidavit, closing the estate.

Note: if the estate is intestate, Waiver of Administration is not available — the estate must proceed through regular or summary administration under RSA 553:33.

Who can file in New Hampshire: Under Waiver of Administration (RSA 553:32), the decedent must have died testate. Qualifying scenarios: (a) A sole beneficiary under the will is appointed administrator; (b) all beneficiaries under the will serve as co-administrators, or all beneficiaries assent to the appointed administrator; (c) a trust is the sole beneficiary and any appropriate person is appointed administrator with the assent of all trustees.

Intestate estates do not qualify for waiver and must use regular or summary administration.

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Other Ways to Avoid Probate in New Hampshire

Joint tenancy with right of survivorship (real estate, bank accounts, investment accounts — surviving owner inherits automatically outside probate). Revocable living trust (assets transferred into the trust during the grantor’s lifetime avoid probate entirely). Payable-on-death (POD) bank accounts (beneficiary claims funds directly from the bank). Transfer-on-death (TOD) registration for securities (stocks and bonds registered in beneficiary form). Transfer-on-death deed for real estate (available since July 1, 2024 under RSA 563-D).

New Hampshire has no state estate tax (repealed in 2003), though estates exceeding the federal threshold may still owe federal estate tax.

Other New Hampshire small-estate rules: New Hampshire is one of very few states with NO dollar-threshold small estate affidavit for deaths after January 1, 2006. Many online form vendors incorrectly sell NH small estate affidavit forms referencing the repealed 10000 limit under former RSA 553:31 — these are not valid for post-2005 deaths. The Waiver of Administration is relationship-based (who inherits and who administers), not value-based.

The 6-month minimum waiting period before filing the closing affidavit is significantly longer than the 30-to-45-day waiting periods common in most other states. TOD deeds are very new in New Hampshire (July 2024) and many older guides do not mention them; the 60-day recording deadline is strict. The Probate Division court form for closing is the Affidavit of Administration (Form NHJB-2144-P). Waiver of administration pamphlet available at https://www.courts.nh.gov/sites/g/files/ehbemt471/files/documents/2021-07/pamphlet-e-waiverofadministrationinfo.pdf

Understanding the New Hampshire Small Estate Affidavit

A New Hampshire small estate affidavit can let a family skip full probate entirely when the estate is below the state limit. The exact New Hampshire threshold above is the figure that decides eligibility — and because these limits change with inflation, using the current number matters. Filing a New Hampshire small estate affidavit is usually far faster and cheaper than formal probate, often resolving in weeks instead of months.

Your state court’s self-help center publishes the official New Hampshire small estate affidavit form and the current dollar limit.

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Official New Hampshire Sources & Resources

This New Hampshire small-estate guide was last verified against official sources in June 2026. Thresholds change with inflation — verify the current limit with your state court.

More New Hampshire Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.