Is an independent appraiser required for a New Hampshire probate inventory?
No, not unless the court orders one. The inventory statute asks the administrator to state each item's fair market value at death and how it was determined, and it names appraisal, tax information, and bank statements as acceptable sources, so a fiduciary may use their own reasonable figures. Estates with antiques, art, firearms, equipment, or a business interest usually commission an appraisal anyway, because a documented value heads off disputes among beneficiaries and questions from the court.
Does New Hampshire tax estates or inheritances?
Not in practice. The legacy and succession tax was repealed for deaths on or after January 1, 2003, and the estate tax chapter that remains on the books is measured by the federal credit for state death taxes, which federal law no longer provides. Only the federal estate tax can reach a large New Hampshire estate, so date-of-death appraisals here serve the probate inventory, Form 706 where required, and the heirs' basis.