A Practice of Jacobs Counsel LLCServing NY · NJ · OH — Vol. 2026
Legacy Counsel
New Jersey Estate PlanningLegacy Counsel

New Jersey Estate Planning Attorney

New Jersey is one of the few states that still imposes an inheritance tax on transfers to certain classes of beneficiaries.

Key Points

  • ◆New Jersey has no state estate tax (repealed in 2018) but retains the inheritance tax on Class C and Class D beneficiaries
  • ◆Transfers to spouses, children, grandchildren, and parents (Class A) are exempt from NJ inheritance tax
  • ◆Surrogate's court process is relatively efficient — most uncontested estates probate in weeks
  • ◆Revocable living trusts are useful for privacy, incapacity, and out-of-state real property, less for probate avoidance
  • ◆Federal estate tax planning still matters for estates over the federal basic exclusion amount (approximately $15M per individual in 2026 under current federal law, subject to change)

How New Jersey inheritance tax actually works

New Jersey taxes transfers based on the relationship between the decedent and the beneficiary.

The tax applies to anything that passes at death, including life insurance paid to the estate, joint accounts, and POD/TOD designations.

Probate in New Jersey

New Jersey's county surrogate system is unusually fast and cheap compared to most states.

What we typically build for NJ families

A core NJ estate plan is a pour-over will, revocable living trust, durable financial power of attorney, advance directive (combined health-care proxy and living will), and HIPAA authorization.

Frequently Asked

Does New Jersey have an estate tax?+

No.

Who pays New Jersey inheritance tax?+

Class C beneficiaries (siblings, son/daughter-in-law) pay 11–16% above a $25,000 exemption.

Do I need a revocable living trust in New Jersey?+

Not for probate avoidance — New Jersey's surrogate system is fast.

How much does estate planning cost in New Jersey?+

Every NJ engagement is fixed-fee, quoted in writing after a scoping call.

Related

Next Step

Talk to Legacy Counsel.

Fixed-fee estate planning for clients in New York, New Jersey, and Ohio.

Drew Jacobs is licensed in New York, New Jersey, and Ohio. Nothing on this page constitutes legal advice or an offer to represent you in a jurisdiction in which we are not licensed.

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