Probate in New Jersey: small estates, no will, skipping court

When someone dies in New Jersey, the family's first questions are practical. Do we have to go to court, how long will it take, and will anyone owe tax?

New Jersey's small estate rules are narrow, probate runs through the county Surrogate, and an inheritance tax still falls on siblings, nieces, nephews and friends. This page covers each one. It is part of our state-by-state estate planning guides. If the word is new, start with what probate is.

Can my family use a small estate affidavit in New Jersey?

Only if there is no will. Both of New Jersey's small estate procedures apply to intestate estates, meaning estates where the person died without a will (N.J.S. 3B:10-3, N.J.S. 3B:10-4).

The person signing takes on an administrator's duties. If there is a will, these affidavits don't apply, even for a tiny estate.

Who inherits if there's no will?

New Jersey's intestacy law decides (N.J.S. 3B:5-3). New Jersey is not a community property state, and the same rules apply to a spouse, civil union partner or domestic partner.

The surviving spouse or partner takes everything when either of these is true:

• You left no descendants and no parent, or
• All your descendants are also your spouse's, and your spouse has no other descendants.

In other cases the spouse takes a set first share. That is 25% of the estate, but not less than $50,000 or more than $200,000. Then:

• If a parent survives and there are no descendants, the spouse also gets three-fourths of the rest, and the parents get the remainder.
• In a blended family, the spouse also gets half of the rest, and the descendants get the remainder.

Anything not passing to a spouse goes in this order (N.J.S. 3B:5-4):

1. Your descendants, by representation.
2. Your parents equally, or the surviving parent.
3. Your parents' descendants: brothers, sisters, nieces and nephews.
4. Half to each side's grandparents, or their descendants.
5. Descendants of grandparents.
6. Your stepchildren or their descendants.

Notice that friends never appear. If you want a friend, a charity or a favorite neighbor to receive anything, it has to be in a will or trust. Our post on dying without a will covers what happens when the list runs short.

Who serves as executor or administrator?

With a will, the executor named in it serves. Without one, letters of administration go first to the surviving spouse or domestic partner, then to the other heirs, then to anyone else who will accept (N.J.S. 3B:10-2). If no heir steps forward within 40 days of death, the court or Surrogate may appoint any fit person who applies.

New Jersey's statutes set no residency bar, but there is a cost to living elsewhere. When letters go to a nonresident executor, the court or Surrogate must require a bond, unless the will says no security is required of that executor (N.J.S. 3B:15-1). If your executor lives out of state, a one-line bond waiver in your will saves them money.

An executor is a fiduciary: legally required to act in the estate's interest and follow what the will says.

How does probate work in New Jersey?

New Jersey has not adopted the Uniform Probate Code's informal and formal system. Instead, wills are probated before the county Surrogate.

• No will can be admitted until 10 days after death (N.J.S. 3B:3-22).
• A properly signed will can be admitted by the Surrogate on proof from one of the witnesses (N.J.S. 3B:3-19).
• A self-proved will needs no further proof. Making your will self-proved at signing is a small step that helps.
• A handwritten will, or another writing intended as a will, can be probated only under the court rules, not by the Surrogate on their own.

Our post on the probate process walks through the steps, and how long probate takes covers timing.

How long do creditors have?

Nine months from the date of death. Creditors must present what they are owed to the personal representative in writing and under oath within that time (N.J.S. 3B:22-4). If a creditor comes later, the personal representative isn't liable for assets already distributed in good faith.

How much is the executor paid?

New Jersey sets a schedule in the statute (N.J.S. 3B:18-14):

• 5% of the first $200,000 of the estate's principal.
• 3.5% of the amount over $200,000, up to $1,000,000.
• 2% of the amount over $1,000,000.
• An extra 1% for each additional executor, capped so none gets more than a single executor would.

Separately, the executor receives 6% of any income the estate earns (N.J.S. 3B:18-13). Our post on what an executor gets paid compares states.

Can my house skip probate?

Not with a transfer on death deed, at least not yet. New Jersey's transfer on death law covers securities only (N.J.S. 3B:30-1 and following). A bill to allow transfer on death deeds for real estate, S3679, was introduced in February 2026 and reported from a Senate committee in May 2026, with no later action shown (S3679 bill history).

For now, a living trust is the usual way to keep a New Jersey home out of court. Our posts on what a trustee does and how to avoid probate compare the options.

Will my heirs owe New Jersey inheritance tax?

There is no New Jersey estate tax for deaths on or after January 1, 2018. But the inheritance tax is still in force, and it depends on who receives the property (New Jersey Division of Taxation).

This matters if you plan to leave your home to a niece or savings to a friend: a Class D gift is taxed at 15% from the first dollar.

Which path fits?

Here is a typical case, a composite. Ruth, 76, lived in Cherry Hill. Her will named her niece in Ohio as executor and waived bond. Her gift to her church was exempt from inheritance tax; her niece's share was taxed at Class D rates.

Some people would rather not leave this to a niece in another state. A Kinly membership lets you name a professional executor or trustee, first or as backup to someone you choose. If that work is ever done, it is charged by the hour, and you see the rates before anything starts.

Before death, the papers that matter most are your powers of attorney. See our New Jersey financial power of attorney guide and New Jersey medical power of attorney guide.

Common questions

What is the small estate limit in New Jersey?

$50,000 when a surviving spouse or partner takes everything, and $20,000 for other heirs when there is no spouse or partner. Both apply only when there is no will.

Does New Jersey still have an inheritance tax?

Yes. Spouses, children, grandchildren and parents pay none. Brothers and sisters pay after the first $25,000, and nieces, nephews and friends pay 15% to 16%. Qualified charities are exempt.

Can someone who lives out of state be an executor in New Jersey?

Yes. New Jersey's statutes set no residency bar. A nonresident executor must post a bond unless the will says no security is required.

Sources

• N.J.S. 3B:10-3: Surviving spouse or partner; small estate (New Jersey Legislature)
• N.J.S. 3B:10-4: Heirs; small estate (New Jersey Legislature)
• N.J.S. 3B:5-3: Intestate share of surviving spouse or partner (New Jersey Legislature)
• N.J.S. 3B:5-4: Intestate shares of other heirs (New Jersey Legislature)
• N.J.S. 3B:10-2: Letters of administration (New Jersey Legislature)
• N.J.S. 3B:15-1: Bonds (New Jersey Legislature)
• N.J.S. 3B:3-19: Probate by the Surrogate (New Jersey Legislature)
• N.J.S. 3B:3-22: Time for probate of will (New Jersey Legislature)
• N.J.S. 3B:22-4: Presentation of creditors' demands (New Jersey Legislature)
• N.J.S. 3B:18-14: Corpus commissions (New Jersey Legislature)
• N.J.S. 3B:18-13: Income commissions (New Jersey Legislature)
• S3679 (2026) bill history (New Jersey Legislature)
• New Jersey Division of Taxation: Inheritance and estate tax rates
• New Jersey Division of Taxation: Inheritance tax beneficiary classes