How Probate Works After a Death in New Hampshire

New Hampshire’s approach to simplified probate is genuinely different from nearly every other state covered in this series - worth understanding clearly rather than assuming a dollar threshold exists where it doesn’t.

Where is probate handled in New Hampshire?

Probate is handled through the Circuit Court’s Probate Division in the county where the deceased lived.

Does New Hampshire have a small estate affidavit like most states?

No - this is genuinely distinctive. New Hampshire repealed its older dollar-based voluntary administration route for deaths on or after January 1, 2006. Some older online articles still mention it, but it no longer applies. What it offers instead, waiver of administration (RSA 553:32), doesn’t turn on estate value at all - it depends on who inherits and who serves, available when a sole beneficiary or sole heir serves as administrator, 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. See our companion piece explaining this process in more depth.

What is summary administration?

Summary administration (RSA 553:33) is a way to close an estate, not a size-based shortcut. The statute applies it to estates other than those under waiver of administration. An administrator can file a motion for it not less than six months after being appointed. If the court approves, it removes the requirement of filing a final account and receipts. The motion must say under oath that the estate has been open at least six months, that there are no outstanding debts or unresolved claims, that any New Hampshire and federal estate taxes owed have been paid, and that court supervision is no longer necessary. It must attach assents from the people with an interest in the estate. An earlier version of this page described summary administration as limited to estates worth $300,000 or less; the current text of RSA 553:33 contains no dollar limit, and that has been corrected.

Does New Hampshire have a state estate or inheritance tax?

No - New Hampshire has no state income tax, no state sales tax, and no state estate or inheritance tax, making it one of the more straightforward states from a tax perspective. Only federal estate taxes may apply, and those affect only very large estates above the federal exemption threshold.

What should I do next?

Before assuming a small estate affidavit applies, check whether waiver of administration genuinely fits - it turns on who inherits and who serves, not the estate’s size, so it can apply even to a larger estate if the right people are involved. If it doesn’t fit, ask the court about summary administration, which can close an estate after six months without a final account.

Add this to your Final Day Plan: who you’d want serving as your administrator, and whether your beneficiaries are likely to agree on that person - in New Hampshire specifically, that agreement is what actually unlocks the simpler process, not your estate’s value.

New Hampshire law can change, and specific circumstances vary considerably. This is general educational information, not legal advice - consult a New Hampshire-licensed attorney for guidance specific to your situation.