Under New Jersey law, your next of kin is the closest living relative in a statutory order that starts with a surviving spouse, civil union partner, or registered domestic partner, then runs to children, parents, siblings, grandparents, aunts and uncles, and first cousins before reaching more distant relatives. That order decides who inherits when there is no will, who can make medical decisions if you are incapacitated, who controls funeral arrangements, and who has the right to administer the estate.
The Order of Next of Kin
New Jersey’s intestacy statute sets the ranking. A spouse, civil union partner, and registered domestic partner all sit at the top on equal footing. Below them, in order:
- Children (biological and legally adopted, treated identically)
- Parents
- Siblings, and the children of any sibling who died before the decedent
- Grandparents, split between the maternal and paternal sides
- Aunts and uncles, and then first cousins through their children
- Great-grandparents and their descendants, continuing outward
New Jersey makes no distinction between full and half-blood relatives. A half-sibling, half-aunt, or half-uncle inherits the same share as a full-blood relative at the same level.1NJ Courts. In the Matter of the Estate of Louis M. Acerra Stepchildren and foster children do not inherit through intestacy unless they were legally adopted. Children born outside of marriage can inherit, but if the father’s name is not on the birth certificate, paternity may have to be established in court before the child’s claim is recognized.2Justia. New Jersey Revised Statutes Section 9:17-41
When a relative at one level has died but left children, those children step into the deceased parent’s share. This is per stirpes distribution. A sibling’s children, for example, split what their parent would have received rather than being lumped in with the surviving siblings.
What the Top-Ranked Person Inherits
The spouse, civil union partner, or domestic partner does not always receive the entire estate. The share depends on who else survives.3Justia. New Jersey Revised Statutes Section 3B:5-3 – Intestate Share of Decedent’s Surviving Spouse, Partner in a Civil Union, Domestic Partner
- No surviving children and no surviving parents: the surviving partner inherits everything.
- A parent survives but no children do: the partner takes the first 25% of the estate (not less than $50,000 and not more than $200,000), plus three-fourths of the remainder. The parent or parents take the rest.
- Children survive: the partner takes the first 25% (within the same $50,000 to $200,000 range), plus one-half of the remainder. The children divide the rest.
If no spouse or partner survives, the children split the estate equally.4Justia. New Jersey Revised Statutes Section 3B:5-4 – Intestate Shares of Heirs Other Than Surviving Spouse, Partner in a Civil Union, Domestic Partner If no children survive either, the estate passes to parents, then follows the ladder down.
Transfers to a spouse, civil union partner, or domestic partner are fully exempt from New Jersey’s inheritance tax as Class A beneficiaries. Domestic partners have held that status since July 2004, civil union partners since February 2007.5NJ Department of the Treasury. Inheritance Tax Beneficiary Classes
Who Makes Medical Decisions
If someone becomes incapacitated without an advance directive or healthcare proxy, New Jersey law presumes the spouse or civil union partner is the default healthcare representative.6Justia. New Jersey Revised Statutes Section 26:2H-5.1g Where no partner is available, authority generally moves to an adult child, then a parent, then a sibling, tracking the inheritance order.
A healthcare representative can consent to or refuse treatment, access medical records, and make end-of-life decisions. Written advance directives override this default and are the only reliable way to put a specific person in charge, particularly where family members may disagree.
Who Controls Funeral and Burial Arrangements
Authority over funeral arrangements goes first to anyone the decedent named in a will or in a separate signed writing witnessed by at least two people.7Justia. New Jersey Revised Statutes Section 45:27-22 – Control of Funeral and Disposition of Human Remains Without such an appointment, the surviving spouse or partner has primary control over burial, cremation, and related decisions. Adult children take over when no spouse or partner survives.
Disputes, especially between siblings over burial versus cremation, can be brought to court, but the process is slow and costly. A short written directive naming one person avoids the problem.
Who Can Administer the Estate
When a New Jersey resident dies without a will, the Surrogate’s Court appoints an administrator to collect assets, pay debts, and distribute what remains. Priority follows the inheritance order: the surviving spouse or domestic partner has the first right, then heirs willing to serve. If no family member steps forward within 40 days of the death, the court can appoint another qualified person, including a creditor.
For very small estates, full administration is not required. If the total value of all real and personal assets does not exceed $20,000, New Jersey allows a simplified process without appointing an administrator.8Justia. New Jersey Revised Statutes Section 3B:10-4 – When Heirs May Take Assets Without Administration The threshold is low, so most estates with real estate or meaningful savings go through the standard process.
When a Minor Is the Heir
A minor child who inherits cannot manage the property directly. A court may appoint a guardian of the estate to hold the inheritance until the child reaches adulthood. Property can also be placed into a custodial account under New Jersey’s version of the Uniform Transfers to Minors Act, in which a named custodian manages the assets for the child’s benefit until age 21, or an earlier age (down to 18) specified in the transfer. Assets in a custodial account count as the child’s property for financial aid calculations, which can reduce college aid later.
When No Heirs Can Be Found
If the administrator works through the entire family tree and no heir surfaces, the estate escheats to the State of New Jersey. Unclaimed estate assets are presumed abandoned 90 days after the administrator publishes the required legal notice to potential heirs.9Justia. New Jersey Revised Statutes Section 46:30B-37.1 – Presumption of Abandonment, Unclaimed Estate Assets The administrator has a duty to search with reasonable diligence first, which can include contacting known relatives, checking public records, publishing notices, and sometimes hiring a professional heir search firm. A rightful heir who later comes forward can petition the state to recover the property.
The Federal Gap for Domestic Partners
New Jersey treats registered domestic partners as the legal equal of spouses for intestate inheritance and state inheritance tax. The federal government does not. The IRS does not recognize registered domestic partnerships as marriages, so domestic partners cannot file jointly and cannot use provisions reserved for married couples.10Internal Revenue Service. Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions
That matters most for larger estates. The unlimited marital deduction and portability of a deceased spouse’s unused federal estate tax exemption are not available to a surviving domestic partner. The 2026 federal estate tax exemption is $15,000,000 per individual.11Internal Revenue Service. What’s New – Estate and Gift Tax A married survivor can effectively double that through portability; a domestic partner cannot. Wills, trusts, healthcare proxies, and powers of attorney carry extra weight for domestic partners because the state’s protections stop at the federal line.