**This FAQ answers the most common questions about estate planning and probate in New York — covering wills, trusts, the Surrogate’s Court system, the estate tax cliff, and the all-important question of which “New York” governs your estate.** Each answer is grounded in the EPTL and SCPA and written to stand on its own. For the deep local picture, see our complete New York estate guide.
Process questions
Which court handles probate in New York? The Surrogate’s Court of the county where the decedent was domiciled (SCPA 205-206). New York has 62 county Surrogate’s Courts; there is no central statewide court. The literal “New York County” court — serving Manhattan — is at 31 Chambers Street, New York, NY 10007.
How long does probate take in New York? An uncontested estate typically settles in 7-12 months. Contested wills, kinship questions, co-op transfers, or estate-tax issues can extend it to 18 months or more, especially in high-volume urban courts.
How much does probate cost in New York? Court filing fees are graduated by estate value under SCPA 2402, ranging from about $45 for tiny estates to $1,250 for estates of $500,000 or more. Attorney and executor fees (SCPA 2307 commissions) are separate.
Where do I file if the decedent lived in New York City? In the Surrogate’s Court of the borough of domicile — Manhattan, Brooklyn, Queens, the Bronx, or Staten Island. A Manhattan decedent’s estate cannot be filed in Brooklyn.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, the will must be signed at the end by the testator and witnessed by at least two people who sign within 30 days of each other, with the testator declaring it to be their will. Handwritten or oral wills are valid only for military members and mariners (EPTL 3-2.2).
What happens if I die without a will in New York? You die intestate and EPTL 4-1.1 controls. A surviving spouse with no children inherits everything; a spouse with children takes the first $50,000 plus half, with the rest to the children. See our wills guide.
Do I need a will if I have a trust? Usually yes. A pour-over will catches assets you never moved into the trust and names a guardian for minor children. The trust and will work together.
What is a self-proving affidavit? A notarized statement signed by your witnesses at execution. It lets the Surrogate’s Court admit the will without re-examining the witnesses later, speeding probate.
Cost and fee questions
How much does an executor get paid in New York? SCPA 2307 sets commissions: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% above $5 million.
Is there a cheaper alternative to full probate? Yes. If the decedent’s personal property is under $50,000, the estate may qualify for voluntary (small-estate) administration under SCPA Article 13 — a faster, lower-cost process.
Tax questions
What is the New York estate tax cliff? If your taxable estate exceeds the exemption by more than 5%, the exemption vanishes and you owe tax on the entire estate, not just the excess. Staying under the exemption is critical (NY Tax Law Art. 26).
Does New York have an inheritance tax? No. New York has an estate tax (paid by the estate) but no inheritance tax and no standalone gift tax — though gifts within three years of death are added back to the taxable estate. See estate taxes.
Does the federal estate tax exemption protect me from New York tax? No. New York’s exemption is lower and operates separately, so you can owe New York estate tax even when no federal tax is due.
Local-specific questions
What does “New York” mean for my estate — Manhattan, the city, or the state? It depends on your domicile. “New York County” is Manhattan (31 Chambers Street); “New York City” is five borough courts; “New York State” is 62 county courts. Your permanent home decides which applies (SCPA 205).
My main asset is a co-op — does it go through probate? Yes, unless it’s jointly held or in a funded trust. Co-op shares are personal property that pass through the estate, and the co-op board must approve the transfer (EPTL 7-1.12 allows trusts to hold them).
Can I file a New York estate online? Yes. The New York County Surrogate’s Court and the other NYC borough courts use NYSCEF e-filing.
When do I need a lawyer?
When should I hire a New York estate attorney? Hire counsel for any estate with real property or co-op shares, potential estate-tax exposure (the cliff), blended families, business interests, a possible will contest, or a Medicaid-planning need. Simple, small, uncontested estates can sometimes use the Surrogate’s Court Help Center — but the cost of a mistake usually exceeds the cost of advice.
Still have questions?
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