Probate in New Jersey
New Jersey probate is administered through the county Surrogate's Court in the county where the deceased resided. The process is generally more straightforward than in many states — New Jersey does not require the executor to post bond in many cases, and independent administration is the norm for uncontested estates.
New Jersey probate typically takes 9–18 months. Executor compensation is set by statute: 6% of income plus 5% of the corpus of the estate.
Simplified estate procedures
New Jersey allows a simplified "Small Estate Affidavit" process for estates with personal property totaling $50,000 or less. The surviving spouse may collect assets up to $50,000 without probate; for other heirs, the limit is $20,000. The affidavit may be presented to financial institutions directly.
Real property cannot be transferred by affidavit and requires a court order or, for jointly-held property, automatic transfer by operation of law.
Death certificates
New Jersey death certificates are issued by the New Jersey Department of Health (NJDOH) and by local registrar offices. The cost is $25 per certified copy. Order online through the NJDOH vital statistics portal or through local registrars.
Because New Jersey has an inheritance tax that requires filing (even if no tax is due for many beneficiaries), extra certified copies are particularly important — you'll need them for the tax waiver process in addition to the usual uses.
Estate and inheritance tax
- State estate tax: New Jersey repealed its state estate tax effective January 1, 2018. However, New Jersey still has an inheritance tax.
- Inheritance tax: New Jersey has an inheritance tax based on the beneficiary's relationship to the deceased. Spouses, children, grandchildren, and parents are fully exempt. Siblings pay 11–16%. All others pay 15–16%. This is separate from the repealed estate tax.
The federal estate tax applies only to estates above $13.61 million (2024 threshold).
Notable rules
- Inheritance tax waiver: New Jersey requires an inheritance tax waiver before financial institutions will release assets to most beneficiaries. Even if no tax is owed (e.g., transfers to children), the form must be filed with the NJ Division of Taxation. This can delay estate administration.
- Creditor claim period: 9 months from the date of death, or 6 months from the date an executor is appointed — whichever is later.
- No state estate tax: As of 2018, New Jersey no longer imposes a state estate tax — a significant change from prior years.
- Transfer on death deed: New Jersey adopted the Uniform Real Property Transfer on Death Act, allowing real estate to pass to named beneficiaries without probate via a TOD deed.
Key contacts
- NJ Department of Health vital records: nj.gov/health/vital
- NJ Surrogate's Court locator: njcourts.gov
- NJ State Bar lawyer referral: njsba.com