This FAQ answers the questions New Yorkers ask most about wills, trusts, probate, and estate tax — scoped to New York’s two governing statutes (the EPTL and the SCPA) and its county-based court system. Because “New York” can mean Manhattan (New York County), the five-borough city, or the whole state, several answers below turn on one rule: probate happens in the county where the decedent was domiciled (SCPA 205).
Process questions
How long does probate take in New York? An uncontested estate typically takes 7–12 months. High-volume downstate courts (New York, Kings, Queens) run longer than small upstate counties, and any will contest or estate-tax filing adds months. A small estate under SCPA Article 13 can finish in weeks. See the probate process.
Where do I file an estate in New York? In the Surrogate’s Court of the county where the deceased was domiciled at death (SCPA 205–206). For a Manhattan resident that’s the New York County Surrogate’s Court at 31 Chambers Street; every other county has its own court. See Surrogate’s Court.
How much does probate cost in New York? Court filing fees are graduated by estate value under SCPA 2402 — from about $45 for tiny estates to $1,250 for estates of $500,000 or more. Attorney and executor fees are separate; executor commissions follow SCPA 2307.
Is there one statewide New York probate court? No. New York has 62 county Surrogate’s Courts. The literal “New York County” court (Manhattan) handles only Manhattan estates. See the New York estate guide.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, the will must be in writing, signed at the end by the testator, and witnessed by two people who sign within 30 days of one another. Handwritten and oral wills are valid only in narrow military/mariner situations (EPTL 3-2.2). See wills.
What happens if I die without a will in New York? You die intestate, and EPTL 4-1.1 dictates distribution: a spouse with no children takes everything; a spouse with children takes $50,000 plus half, children share the rest; children alone take everything equally.
Do I need a trust if I have a will? A will still goes through probate; a funded revocable trust avoids it and adds privacy and incapacity protection. If those matter, a trust complements your will. See trusts.
What incapacity documents does a New York adult need? A durable power of attorney (the 2021 statutory form under GOL 5-1501), a health care proxy (Public Health Law Article 29-C), and a living will. Without them, your family may need an Article 81 guardianship. See power of attorney and health care proxy.
Cost and fee questions
How much does an executor get paid in New York? SCPA 2307 sets commissions: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, then 2.5% and 2% on larger amounts, on a receiving-and-paying-out basis. See executor duties.
Does New York have an inheritance tax? No. New York has no inheritance tax and no gift tax. It does have a state estate tax with the “cliff,” and it adds back gifts made within three years of death. See estate taxes.
What is the New York estate-tax cliff? If your taxable estate exceeds the New York exemption by more than 5% (over 105% of it), you lose the exemption entirely and the whole estate is taxed — not just the excess. The exemption changes annually; verify the current figure.
Local-specific questions
Which “New York” court is mine? Whichever county you were domiciled in. “New York County” is literally Manhattan (31 Chambers Street), but if you lived in Brooklyn, Queens, the Bronx, Staten Island, or any other county, that county’s court controls (SCPA 205).
Does a New York co-op pass differently than a house? Yes. A co-op is shares plus a proprietary lease, not real property — the executor must get the co-op board’s approval to transfer it. A house is real property passing by deed. New York has no transfer-on-death deed for either.
Is electronic filing available in New York Surrogate’s Court? Yes in all five NYC boroughs and on Long Island via NYSCEF, and in many other counties — confirm with your specific court.
Why does my sibling’s estate go to a different court than mine will? Because venue follows each person’s domicile, not the will’s contents (SCPA 205–206).
When do I need a lawyer?
Can I handle a New York estate without an attorney? Small, uncontested estates can sometimes proceed with the court’s Help Center. But contested probates, estate-tax filings, co-op transfers, and missing-heir (kinship) situations realistically call for counsel. When in doubt, a short consult clarifies the path.
Next step
For answers specific to your county and assets, book a 30-minute consultation with Russel Morgan.
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