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Selling Inherited Property in New Hampshire
Support GuideNew Hampshire21 min read

Selling Inherited Property in New Hampshire

New Hampshire real estate passes to heirs at death, but selling from an open estate takes written consent under RSA 559:18 or a license under RSA 559:1.

By Settled Editorial

New Hampshire real estate passes to the heirs or devisees at the moment of death, so nobody has to wait for a deed from the estate to own it. Selling it is the harder half. A sale out of an open estate runs on written consent under RSA 559:18 or a license from the Circuit Court, Probate Division under RSA 559:1, and the route you take decides who signs.

This guide covers the three ways a New Hampshire administrator can sell, what the surviving spouse's homestead right does to a closing, the transfer tax both sides pay, and how creditors can still reach the house years later. For the wider process of opening and closing an estate, start with the New Hampshire probate guide.

Who Signs the Deed

Start with how the owner held title, because that answers whether the court is involved at all.

How the deceased held titleCourt involved?Who signs the deed
Sole name, will or no willYesThe administrator, on consent or under a license
Recorded transfer on death deed (RSA 563-D)NoThe named beneficiary
Joint tenancy with rights of survivorshipNoThe surviving co-owner
Revocable living trustNoThe successor trustee

Two New Hampshire rules decide how the last three lines play out. RSA 477:18 presumes a tenancy in common on any conveyance or devise to two or more people unless the instrument says the estate is held as joint tenants, or to them and the survivor of them, or uses other words clearly showing that intention. RSA 477:19 then says in one line that joint heirs are deemed tenants in common. Inheriting together never creates survivorship in New Hampshire, so every heir has to sign.

If the owner planned ahead with a New Hampshire transfer on death deed, a survivorship deed or a living trust, the property never enters the estate. The full menu sits in how to avoid probate in New Hampshire.

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The Three Ways an Administrator Sells

New Hampshire is not a Uniform Probate Code state, and it did not hand its administrators a general power to sell land. The statutory term is administrator, not personal representative, and an administrator reaches real estate only through one of three doors.

Written consent under RSA 559:18

This is the everyday route when the family agrees. RSA 559:18 says that unless the will provides otherwise, an administrator or executor, with the written consent of the widow or widower and the heirs at law or devisees, or the guardians or conservators of anyone under disability, may sell the whole or any part of the decedent's real estate. The statute asks that the sale be handled "with fidelity and impartiality." Where heirs or legatees are under disability, unknown, or cannot be located, the judge may appoint a guardian ad litem who can consent on their behalf.

What that sale delivers to the buyer is the reason title companies like it. RSA 559:19 says a sale made under RSA 559:18 conveys title free from all claims of the decedent's creditors and of everyone else claiming under the decedent or the will. Those claims move to the money instead. The proceeds go back to the probate court in the accounting and, after deductions the court allows for debts, legacies, taxes and administration expenses, get paid on distribution to the people who would have taken the real estate had it never been sold.

A license to sell to pay debts

When the personal property will not cover the bills, the sale stops being optional. RSA 559:1 lets the judge grant a license for the sale of a decedent's real estate on the administrator's application "when the personal property shall be insufficient to pay the just demands by law chargeable to the estate." RSA 554:17 states the duty in blunt terms: every administrator shall apply for and procure that license, and neglect or refusal to obtain it, to make the sale, to account for the proceeds, or fraudulent conduct in the sale is maladministration and a breach of the bond.

The Circuit Court publishes the paperwork as NHJB-2136-P, Motion and License to Sell Real Estate to Pay Demands. Its own description says it is used when the executor or administrator wants a license to sell the deceased's property in order to pay estate debts or claims.

Four details inside chapter 559 catch people out:

  • The oath comes first. Under RSA 559:10 the administrator swears a prescribed oath and files a certificate of it in the probate office before the license issues. The wording differs slightly between a public auction and a private sale.
  • The license names the method. RSA 559:9 allows either an auction or a private sale, and the license either designates which or lets the administrator choose whichever serves the estate.
  • The license expires. RSA 559:14 says no license supports a sale unless the sale happens within two years of the license being granted.
  • You have to report back. RSA 559:15 requires the license returned to the court within one year after the sale, with an account of the sale and a sworn affidavit showing the times, places and manner of the notice. Once approved and recorded, that record is prima facie evidence the notice was given.

Heirs who would rather keep the house have a way out. RSA 559:7 blocks the license entirely if the heirs or devisees give the judge a bond with sufficient sureties to pay the demands and hold the administrator harmless. Pay the debts another way and the land stays put.

A sale the will asked for

RSA 559:17 covers the case where the will shows the testator meant the executor to dispose of real estate for a lawful purpose. The judge may license the administrator to sell it for that purpose and in the manner the testator intended. RSA 559:18 also opens with "Unless the will otherwise provides," so a well-drafted New Hampshire will can shape both routes. See New Hampshire will requirements for what makes the document hold up in the first place.

The Homestead Right Can Stall a Closing

New Hampshire gives every owner a homestead right, and the number moved recently. RSA 480:1 now sets it at $400,000 per person with combined claims capped at $550,000, under the source note "2015, 57:1, eff. Jan. 1, 2016. 2025, 282:1, eff. Jan. 1, 2026." Anything published before 2026 quotes $120,000 and is out of date.

RSA 480:3-a is the part that reaches a sale: after the owner dies, the surviving spouse holds the homestead right for the rest of that spouse's life. A buyer cannot take clear title over it. Chapter 559 answers the problem twice. RSA 559:2 lets a license extend to the reversion of the homestead right and to any interest in land, but any estate other than a present fee has to be spelled out in the application, the notice and the license. RSA 559:5 lets the judge license a sale of the whole property, homestead right and reversions included, with the assent of the widow or surviving husband, or of the guardian of minor children where there is no surviving spouse.

More on what a spouse can claim sits in New Hampshire surviving spouse rights.

Clearing Title at the Registry of Deeds

Two offices share a word in New Hampshire and run in opposite directions. The Register of Probate survives in name only, and the estate file lives with the Circuit Court, Probate Division and its circuit clerk. The Register of Deeds is fully operative in each of the ten counties under RSA 478, and that is where every deed records. Find your court through the New Hampshire probate court directory.

Deed formalities are short. RSA 477:3 requires the deed to be signed by the grantor, acknowledged before a justice, notary public or commissioner, and to show the mailing address of the grantee. No witnesses are needed. RSA 478-A, the Uniform Real Property Electronic Recording Act, authorizes registries to accept an electronic record, so ask yours what it takes before you print anything.

Recording money is a statewide fact. RSA 478:17-g sets $10 for the first recorded page and $4 for each page after it, and adds a $25 LCHIP surcharge on each deed, mortgage, mortgage discharge or plan. Copy and certification fees are the one figure each register sets and posts locally, so they differ from county to county.

Two probate-side filings touch the land records:

  • RSA 554:14-a makes the court notify the register of deeds within 15 days when the inventory or another filing shows estate real estate sitting in a different New Hampshire county. That register records the decedent's name, date of death and the county of administration in the grantor's index, which is how a title searcher in another county finds the estate.
  • RSA 554:18-a makes the administrator notify the selectmen of each town and the assessors of each city about the people coming into ownership by inheritance or devise, then certify to the court that it was done. The section drops away when the real estate is sold by license or consent.

A buyer's title company will normally ask for a certified death certificate, the certificate of appointment proving the administrator's authority, the written consents or the license and its return, and a title search covering liens, mortgages and the estate's own filings. New Hampshire uses "certificate of appointment" where other states say letters testamentary, so ask for it by the New Hampshire name.

The Real Estate Transfer Tax

New Hampshire taxes the sale, not the inheritance.

RSA 78-B:2, XI exempts transfers "that occur by devise or by other testamentary disposition, or by the laws regulating intestate succession and descent, or by the death of any cotenant in real estate held by joint tenancy," and it does that regardless of any consideration paid or obligation assumed. RSA 78-B:2, XXV adds a second exemption for a transfer on death deed under RSA 563-D where no money changes hands. So taking the property costs no transfer tax.

Selling it does. RSA 78-B:1, I(b) sets the rate at $0.75 per $100 of the price or consideration, or any fractional part of $100, with a $20 minimum where the consideration is $4,000 or less, computed to the nearest whole dollar. Then RSA 78-B:4, III applies that same rate to the buyer and the seller, and paragraphs I and II make each of them buy and attach the state's indicia of tax paid. The real burden on a sale is $1.50 per $100.

Sale priceSeller paysBuyer paysTotal collected
$250,000$1,875$1,875$3,750
$400,000$3,000$3,000$6,000
$600,000$4,500$4,500$9,000

Nothing in RSA 78-B:2 exempts an estate's sale to an outside buyer, so budget the seller's half as a closing cost from day one.

Capital Gains and the Stepped-Up Basis

Federal law resets your cost in inherited property. Under Internal Revenue Code Section 1014, property acquired from a decedent takes a basis equal to its fair market value on the date of death, so the gain built up during the owner's lifetime disappears. Sell soon after the death and the taxable gain is usually small. Inherited property also counts as long-term no matter how briefly you held it.

New Hampshire adds nothing. The state has no inheritance tax, no operating estate tax, and no personal income tax since RSA 77 was repealed effective January 1, 2025. The whole tax bill on the gain is federal.

The New Hampshire wrinkle is proving the date-of-death number. RSA 554:1 requires an inventory carrying fair market values as of the date of death, but RSA 553:32 removes the inventory requirement in waiver of administration estates, which are the most common family cases here. Order a dated appraisal rather than counting on a document nobody has to file. The full treatment, including what a town assessment does and does not prove, sits in the New Hampshire step-up in basis guide, and the state tax posture is covered in the New Hampshire estate tax guide.

Selling Property You Received by Transfer on Death Deed

New Hampshire enacted the Uniform Real Property Transfer on Death Act at RSA 563-D, effective July 1, 2024. If a valid deed was recorded, you own the property at the death and no license or consent is needed to sell it. Three things still stand between you and a clean closing.

Record the notice of death affidavit within 60 days. RSA 563-D:22, added in 2025, tells beneficiaries to record a notarized affidavit at the registry of deeds in the county where the property sits, within 60 days of the death. It names each beneficiary, the street address, the deed's date, the book and page where the deed was recorded, the deceased owner, the date and place of death, and the address for future tax bills. The register returns the original and sends a copy to the municipal assessor. Filing it is expressly not a condition of the transfer of title, so a late affidavit does not undo your ownership, but a title company will want it in the chain.

Confirm the deed itself was valid. RSA 563-D:9 voids a transfer on death deed unless it meets RSA 477:3, bears the title "Transfer on Death Deed", states that the transfer occurs at the owner's death, and was recorded before the death and within 60 days of the date it was signed. That 60-day execution window is the New Hampshire difference. Most transfer on death states ask only for recording before death, so a form copied from another state fails here.

Watch the two open windows. RSA 563-D:16 lets the estate enforce an allowed claim against transfer on death property to the extent the probate estate cannot cover it, apportioned by net value where several properties passed this way, and bars any such proceeding once two years have run from the death with no administration granted. RSA 563-D:17, II sets the contest window at the later of one year after the death, or six months after an administrator's appointment where that appointment came within a year of the death. Buyers and their insurers pay attention to both.

When Creditors Can Still Reach the House

Most New Hampshire creditor clocks run from the original grant of administration, not from the death. RSA 556:29 is the exception, and it is the one that governs land: if no administration is granted within two years from the date of death, no creditor may afterward maintain any action to reach the real estate the deceased died seized of.

That cuts both ways for a family selling a house. A buyer closing inside those two years wants either the RSA 559:19 free-and-clear language from a consent sale or a release, because the claims are live. A family that never opened an estate and waits out the two years ends up with property no creditor of the decedent can chase, though they still have to prove the chain of title. The six-month and one-year claim deadlines are in the New Hampshire creditor claims guide, and the wider schedule sits in New Hampshire probate deadlines.

When the Heirs Disagree

Because RSA 477:19 makes joint heirs tenants in common, one holdout can stop a sale. Talk first, then use the statute.

  • Everyone agrees. List it, sell it, split the money by each share.
  • One heir wants to keep it. That heir buys the others out at appraised value, or refinances to raise the cash.
  • Nobody will move. Any co-owner petitions for partition under RSA 547-C.

RSA 547-C:2 puts a partition petition in the superior or probate court in the county where the property or the greater part of it lies, and sends it to the court already handling a related matter where one is pending. Where nobody objects, RSA 547-C:20 requires notice of the petition and hearing at least 14 days before the hearing date. RSA 547-C:22 lets the court hand the whole property to one owner who then pays the others what the court awards, and RSA 547-C:25 lets the court order a sale and divide the proceeds when the land cannot be split without great prejudice or inconvenience. RSA 562, the old chapter on dividing real estate among heirs and devisees, was repealed in full effective January 1, 1993, so chapter 547-C is the whole answer now.

An heir who wants nothing to do with the property has a cleaner exit than a partition fight. RSA 554:18-b lets a devisee or intestate heir file a written waiver of rights to the real estate with the court handling the estate, including a legal description, and record an attested copy at the registry of deeds where the land sits. Recording it costs no more than $5. The waiver gives up all right, title and interest for that person and their heirs and assigns, and it releases them from responsibility and liability tied to the property. It cannot be revoked once filed and recorded, and it does nothing if filed after the final account is allowed. That is the tool for a contaminated lot, an underwater mortgage or a camp nobody wants.

How Long It Takes

RouteRealistic first listing
Transfer on death deed, survivorship or trustA few weeks, once the death record and any affidavit are recorded
Consent sale under RSA 559:18As soon as every required signature is in hand
License sale under RSA 559:1After the motion, notice, hearing, oath and license, then the sale within two years

The estate itself closes later than the sale. Creditors can still begin suit up to one year after the original grant of administration, and the administrator's accounting has to show what the property brought. For the appointment steps that come before any of this, read New Hampshire executor duties.

Frequently Asked Questions

Can an administrator sell a house in New Hampshire without a court order?

Yes, on one route. RSA 559:18 lets an administrator or executor sell the whole or any part of a decedent's real estate with the written consent of the widow or widower and the heirs at law or devisees, unless the will provides otherwise. Without those signatures the sale needs a license from the Circuit Court, Probate Division under RSA 559:1.

When does a New Hampshire estate need a license to sell real estate?

When the personal property will not cover what the estate owes. RSA 559:1 lets the judge grant a license on the administrator's application once the personal property is insufficient to pay the just demands chargeable to the estate, and RSA 554:17 turns that into a duty. Failing to get the license, make the sale, or account for the money is treated as maladministration and a breach of the bond.

Does New Hampshire charge a transfer tax when an estate sells a house?

Yes. RSA 78-B:1, I(b) sets the rate at $0.75 per $100 of the price, and RSA 78-B:4, III applies that rate to the buyer and the seller separately, so a sale carries $1.50 per $100 in total. The inheritance itself is exempt under RSA 78-B:2, XI, which covers transfers by devise, by intestate succession and descent, and by the death of a joint tenant.

Will I owe New Hampshire tax on the gain from selling an inherited house?

No state tax reaches it. RSA 86, the legacy and succession tax, is repealed. RSA 87, the estate tax, self-voided under RSA 87:9. RSA 77, Taxation of Incomes, is printed as repealed effective January 1, 2025. Federal capital gains tax still applies, measured against the stepped-up basis under Internal Revenue Code Section 1014.

How long do creditors have to reach inherited New Hampshire real estate?

Two years from the date of death. RSA 556:29 says that if no administration is granted within two years of the death, no creditor may afterward maintain an action to reach the real estate the deceased died seized of. That clock runs from the death, unlike the six-month and one-year claim clocks in RSA 556, which run from the original grant of administration.

What happens if the heirs cannot agree on selling the property?

Any co-owner can petition for partition under RSA 547-C. RSA 547-C:2 puts the petition in the superior or probate court in the county where the property lies. RSA 547-C:22 lets the court assign the whole property to one owner who pays the others, and RSA 547-C:25 lets the court order a sale and split the proceeds when the land cannot be divided without great prejudice or inconvenience.

Do I have to accept an inherited house in New Hampshire?

No. RSA 554:18-b lets someone who inherited or was devised real estate file a written waiver with the court handling the estate and record an attested copy at the registry of deeds. Recording costs no more than $5. The waiver cannot be revoked once filed and recorded, and it has no effect if it comes after the final account is allowed.

Related Guides

This guide is general information about selling inherited property in New Hampshire. A sale mixes probate procedure, land records and federal tax, and the answer turns on your own facts, so confirm anything that affects your closing with the registry of deeds where the land sits, the circuit clerk handling the estate, and a licensed New Hampshire attorney or tax professional.

Sources:

It is not legal advice.

Information current as of August 3, 2026

Settled Estate is not a law firm, and this content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in New Hampshire can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.

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