NJ risk areas
New Jersey estate risk areas
These pages explain how default state rules in New Jersey shape inheritance, probate, guardianship, taxes, and complexity. Start with the risk area that matches your biggest concern.
How to use this guide
- Read the risk summaries to understand default outcomes.
- Open a risk guide for state-specific details and sources.
- Use this as education, not legal advice.
Intestacy risk
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.
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Probate risk
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.
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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.
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Guardianship risk
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.
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Complexity triggers
New Jersey provides a spousal elective share of the augmented estate and a statutory exemption of personal property for the decedent’s family.
- A surviving spouse (or eligible partner) can elect a one-third share of the augmented estate.
- Personal property and wearing apparel reserved for the family are set aside before distribution to creditors.
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