Estate Planning in New York: EPTL, SCPA & Your County’s Surrogate’s Court

Estate planning in New York is governed by two statewide statutes — the Estate Powers and Trusts Law (EPTL), which controls the substance of wills and trusts, and the Surrogate’s Court Procedure Act (SCPA), which controls how estates move through court. But there is no single “New York Surrogate’s Court.” Each of the state’s 62 counties has its own, and venue is set by the decedent’s county of domicile under SCPA 205. That one fact reshapes almost every answer on this site.

Which “New York” do you actually mean?

People searching “estate planning attorney in New York” rarely mean the same thing. The term is genuinely ambiguous, and getting it wrong sends you to the wrong courthouse:

• New York County is Manhattan — one of the five boroughs — whose Surrogate’s Court sits at 31 Chambers Street. It is the literal “New York County” court.
• New York City is a five-borough system: New York (Manhattan), Kings (Brooklyn), Queens, Bronx, and Richmond (Staten Island) — five separate Surrogate’s Courts, not one.
• New York State is the whole 62-county map, where probate happens in the county where the deceased lived.

This hub is built around resolving that confusion first, then routing you to the right pillar. We treat “New York” as a statewide question and always point you back to your county.

Who this hub serves

Whether you own a co-op in Manhattan, a brownstone in Brooklyn, a single-family home on Long Island, or a house upstate, your plan answers to the same EPTL but a different Surrogate’s Court. This site is for New York residents who want to understand the law before they hire anyone — and who need to know which of the 62 county courts will one day handle their estate.

Start here: the seven pillars

• Wills under New York law — EPTL 3-2.1 execution rules and what happens if you die intestate (EPTL 4-1.1).
• Trusts in New York — revocable, irrevocable, and Medicaid asset-protection trusts, and how they sidestep probate.
• Power of attorney and health care proxy — the 2021 statutory POA reform and incapacity planning.
• New York estate taxes — the NY “cliff,” the 105% rule, and why it differs from federal tax.
• The probate process — the step-by-step path through any county Surrogate’s Court.
• Surrogate’s Court explained — what these courts do and how domicile sets venue.
• Executor duties — the legal obligations of serving as a fiduciary in New York.

The single most location-specific page is the New York estate guide, which ties all of this to the literal New York County (Manhattan) court and the broader state map.

How estate planning works in New York (at a glance)

1. Decide what passes by will vs. outside it. Jointly owned property and beneficiary-designation accounts pass automatically; the rest flows through your will.
2. Execute valid documents. A will needs two witnesses and your signature at the end (EPTL 3-2.1); incapacity needs a POA and health care proxy.
3. Consider a trust if you want to avoid probate or protect assets from the 5-year Medicaid lookback.
4. Account for the NY estate tax cliff if your taxable estate approaches the exemption.
5. Name a fiduciary who can deal with your county’s court and your specific assets.
6. Re-check after life changes — marriage, property purchase, a move to another county changes venue and sometimes the plan.

Read the full walkthrough in the New York probate process guide.

Local court & statute snapshot

Common questions

Is there one statewide New York probate court? No. Probate is county-based; the decedent’s county of domicile controls under SCPA 205. See the Surrogate’s Court page.

Does New York have an inheritance tax? No inheritance tax and no gift tax — but there is a state estate tax and a 3-year gift add-back. See estate taxes.

Do I need a lawyer to make a will in New York? Not legally, but execution defects under EPTL 3-2.1 are a leading cause of will challenges. More in the FAQ.

About this resource

This site is published by Morgan Legal Group, a New York estate and probate firm led by attorney Russel Morgan. Our focus is New York’s EPTL and SCPA — the actual statutes your plan and your estate will be measured against. Learn more on the About page.

Talk it through

If you want to map your plan to your county’s court, you can book a 30-minute consultation with Russel Morgan: schedule here. This is an orientation, not a sales call.