NJ state guide
New Jersey estate risk overview
This guide explains how estate outcomes work in New Jerseywhen there is no plan. We cover intestacy rules, probate flow, guardianship defaults, and tax exposure in clear, educational language.
Snapshot
Key default outcomes
- Intestacy laws determine who receives assets.
- Probate court oversees the estate and public filings.
- Guardianship for minors is court-appointed if needed.
- State and federal tax rules may apply to larger estates.
What happens without a will
New Jersey intestacy gives the surviving spouse a statutory percentage plus a minimum/maximum dollar amount in many cases, with the remainder passing to descendants or other heirs.
- If there is no surviving descendant or parent, or all descendants are shared with the spouse and the spouse has no other descendants, the spouse inherits the entire estate.
- If no descendants survive but a parent does, the spouse receives the first 25% (minimum $50,000, maximum $200,000) plus three-fourths of the balance.
- If any descendant is not the spouse's or the spouse has other descendants, the spouse receives the first 25% (minimum $50,000, maximum $200,000) plus one-half of the balance.
- Any remaining estate passes to descendants, then parents, then descendants of parents and more remote relatives in statutory order.
- An heir must survive the decedent by 120 hours to inherit under intestacy.
Probate process
New Jersey allows small-estate affidavits for intestate estates under specific dollar limits, with different thresholds depending on whether a spouse or partner survives.
- If a spouse or partner survives, an affidavit can be used when the estate is $50,000 or less, and up to $10,000 is free from debts.
- If no spouse or partner survives, an heir can use an affidavit when the estate is $20,000 or less with written consent of other heirs.
- Affidavits are executed before the county surrogate (or Superior Court) and confer administrator powers.
- Small-estate affidavits are executed before the county surrogate and confer authority to collect assets.
Estate and inheritance tax exposure
New Jersey imposes an inheritance tax based on beneficiary class, and the estate tax no longer applies to deaths on or after January 1, 2018.
- Class A beneficiaries are exempt from inheritance tax; Class C and Class D pay graduated rates.
- New Jersey estate tax is not imposed for decedents who died on or after January 1, 2018.
- Inheritance tax rates depend on beneficiary class, and close relatives are often exempt or taxed at lower rates.
Guardianship for minors
New Jersey courts can appoint guardians for minors, and parents may designate a testamentary guardian by will.
- County surrogate courts have the same powers as the Superior Court to appoint guardians for minors.
- Either parent may appoint a guardian by will for an unmarried minor under age 18.
- Parents can nominate a guardian by will or written instrument, subject to court approval.
Risk areas
Explore estate risk dimensions in New Jersey
Intestacy risk
How assets are distributed when there is no will and state default rules control the outcome.
Probate risk
Court-supervised estate process, timing, cost exposure, and public record requirements.
Tax exposure
State estate or inheritance tax rules and how they interact with federal thresholds.
Guardianship risk
How courts appoint guardians for minors when no plan is in place.
Complexity triggers
Scenarios that increase estate risk, such as blended families or multi-state property.
Common mistakes in New Jersey
- Assuming a spouse automatically receives everything under state law.
- Leaving guardianship decisions to the court by default.
- Ignoring probate timelines, creditor notices, or court filings.
- Failing to coordinate beneficiary designations with estate intent.
- Overlooking inheritance tax exposure for non-exempt heirs.
Who is most exposed
Higher default risk in New Jersey
- Families with minor children or dependents.
- Blended families or second marriages.
- Households with property in more than one state.
- Business owners without succession instructions.
- Higher-net-worth estates near state tax thresholds.
Next: explore planning options in New Jersey
EstateRiskIQ does not provide legal advice. We highlight how default outcomes work so you can decide whether to explore professional guidance or planning tools.