NOTE: State laws change frequently and the following information may not reflect recent changes in the laws. For current tax or legal advice, please consult with an accountant or an attorney since the information contained in this article is not tax or legal advice and is not a substitute for tax or legal advice.

When a New Hampshire resident or a person who owns property located in New Hampshire dies without a Last Will and Testament, the intestacy succession laws found in the New Hampshire Revised Statutes will dictate who inherits the deceased person's probate estate.


Below is a summary of the New Hampshire intestacy laws in various situations.

Deceased Person is Survived by a Spouse and/or Descendants and/or Parents

Here is what will happen under the New Hampshire intestacy laws if the deceased person is survived by a spouse and/or descendants (children, grandchildren, great grandchildren, etc.) and/or parents:

• Survived by a spouse and children of only that spouse and the spouse has no other children - In this case the surviving spouse will inherit the first $250,000 of the probate estate and one-half (1/2) of the balance and the children will inherit the other one-half (1/2), per stirpes.
• Survived by a spouse and one or more children who are not descendants of the spouse - In this case the surviving spouse will inherit the first $100,000 of the probate estate and one-half (1/2) of the balance and the deceased person's children will inherit the other one-half (1/2), per stirpes.
• Survived by a spouse and children of the spouse and the spouse has other children who are not descendants of the deceased spouse - In this case the surviving spouse will inherit the first $150,000 of the probate estate and one-half (1/2) of the balance and the deceased person's children will inherit the other one-half (1/2), per stirpes (stepchildren of the deceased person will not inherit any of the probate estate).

• Survived by a spouse and no descendants or parents - In this case the surviving spouse will inherit the deceased spouse's entire probate estate.
• Survived by descendants and no spouse - In this case the descendants will inherit the deceased person's entire probate estate, per stirpes.
• Survived by a spouse and parent(s) but no descendants - In this case the surviving spouse will inherit the first $250,000 of the probate estate and the balance will be distributed three-fourths (3/4) to the surviving spouse and the remaining one-fourth (1/4) equally to the parents or all to the only surviving parent.
• Survived by parent(s) and no spouse or descendants - In this case the deceased person's parents will inherit the probate estate in equal shares if both are living or the entire probate estate will go to the only surviving parent.

Deceased Person is Not Survived by a Spouse, Descendants, or Parents

Here is what will happen under the New Hampshire intestacy laws if the deceased person is not survived by a spouse, any descendants (children, grandchildren, great grandchildren, etc.) or parents:

• Survived by sibling(s) and/or descendants of deceased siblings - In this case the deceased person's siblings (brothers and sisters) and the descendants of deceased siblings (nieces and nephews) will inherit the entire of the probate estate, per stirpes.
• Not survived by any family members - In the unlikely circumstance that the deceased person is not survived by any family members, then the entire probate estate will escheat to the State of New Hampshire.

What Will You Inherit From a New Hampshire Intestate Estate?

What will you inherit if your relative dies without leaving a will and the relative was a resident of New Hampshire or owned property located in New Hampshire?  Even if you determine based on the information listed above that you are entitled to an intestate share of your relative's estate, you may not inherit anything. Why? Because your relative may have left only non probate property or the debts your relative owed at the time of death may exceed the value of the probate estate which will make the estate insolvent.

If you are not sure about your legal rights as an intestate heir in New Hampshire, then consult with a New Hampshire probate attorney.

What Taxes Will You Owe on Your New Hampshire Inheritance?

If you are the heir of a New Hampshire resident or someone who owned property located in New Hampshire, then your inheritance will not be subject to any New Hampshire death taxes.  However, your inheritance may be subject to other taxes under the following guidelines:  Will You Owe Any Taxes on Your Inheritance?