After a death in New Jersey

Small estates

Small estate affidavits only apply when there is no will. Surviving spouse or domestic partner (N.J.S.A. 3B:10-3): if all real and personal assets total $50,000 or less, the spouse or partner can collect them by affidavit filed with the county surrogate, without administration. No spouse or partner (3B:10-4): one heir, with written consent of the other heirs, can use an affidavit if all assets total $20,000 or less. If there is a will, the executor probates it with the county surrogate.

• Limit: $50,000 (spouse or domestic partner); $20,000 (other heirs)
• Waiting time after the death: None set in the statute
• Source: the official source

Probate court

In New Jersey, estates are handled by the County Surrogate’s Court (uncontested cases); Superior Court, Chancery Division, Probate Part (disputes), usually in the county where the person lived.

Creditor claims: 9 months from the date of death (N.J.S.A. 3B:22-4).

Official court forms

New Jersey Surrogates | NJ Courts

A statewide list of New Jersey’s county Surrogate offices, which handle probate and estate paperwork.

New Jersey has no statewide probate forms page. Each county Surrogate provides its own forms, including the small estate Affidavit of Surviving Spouse and Affidavit of Next of Kin, so call the county Surrogate first.

Ask the clerk of the probate court in the county where the person lived for the forms they use. Many courts post them on the county website.

Estate and inheritance tax

• State estate tax: No. New Jersey estate tax was repealed for deaths on or after January 1, 2018.
• Inheritance tax: Yes. Based on who inherits. Class A (spouse, civil union or domestic partner, children, stepchildren, grandchildren, parents, grandparents) and Class E (charities, government) pay nothing. Class C (brothers, sisters, and a child’s spouse or civil union partner): first $25,000 free, then 11% on the next $1,075,000, 13% on the next $300,000, 14% on the next $300,000, and 16% over $1,700,000. Class D (everyone else, including nieces, nephews and friends): 15% on the first $700,000 and 16% above that. Transfers under $500 are not taxed. Tax is due 8 months after death; after that interest runs at 10% a year.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: No. New Jersey does not have a transfer on death deed for real estate. Families use joint ownership with right of survivorship or a revocable living trust instead.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the will maker and two witnesses. A self-proving affidavit before a notary or attorney lets the surrogate accept the will without witness testimony.

Handwritten wills: Valid without witnesses if the signature and the important parts are in the will maker’s handwriting (N.J.S.A. 3B:3-2). A court can also accept other writings proven by clear and convincing evidence to be intended as a will.

Power of attorney and health care directive

Financial power of attorney: Must be in writing, signed, and acknowledged before a notary or New Jersey attorney (N.J.S.A. 46:2B-8.9). New Jersey has not adopted the Uniform Power of Attorney Act and has no statutory form.

Health care directive: Advance directive in two parts: proxy directive (names a health care representative, like a health care power of attorney) and instruction directive (living will). Sign and date before two adult witnesses (the named representative cannot be one), or acknowledge before a notary, attorney, or other person allowed to give oaths (N.J.S.A. 26:2H-56). New Jersey also uses POLST. See the state form.

Death certificates

Certified copies come from the NJ Department of Health, Office of Vital Statistics and Registry (Trenton), or the local registrar where the death happened. The fee is State office: $25 for the search and first certified copy; $2 for each extra copy of the same record ordered at the same time. Local fees vary.. The funeral home can usually order them for you.

Certified copies go to the spouse or civil union partner, parent, legal guardian or legal representative, adult child, grandchild or sibling, government agencies, or by court order. Proof of relationship is required. The instruction directive form is at https://www.nj.gov/health/advancedirective/documents/instruction_directive.pdf.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Even Class A heirs may need an inheritance tax waiver before a bank, broker or buyer will release assets or real estate (Form L-8 or L-9 for Class A heirs, or Form 0-1 after a return is filed).