How Probate Works in New York

Does New York require probate?

Yes, for assets titled solely in the deceased person's name. New York offers a simplified voluntary administration process for estates with personal property under $50,000, but larger estates go through full probate in the Surrogate's Court. Assets with beneficiary designations, joint ownership, or held in trust bypass probate regardless of value.

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What court handles probate in New York?

Probate in New York is handled by the Surrogate's Court, a unique court system that exists in each county and deals exclusively with estate matters, including will validation, estate administration, guardianships, and adoptions.

The proper court is in the county where the deceased person resided. Proceedings are governed by the Surrogate's Court Procedure Act (SCPA) and the Estates, Powers and Trusts Law (EPTL).

New York does not impose a strict deadline to file for probate, but delaying can create complications with creditor claims, asset management, and tax deadlines.

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Small estate threshold

Estates with personal property valued at $50,000 or less can use voluntary administration, a streamlined process that avoids full probate. This process is available whether or not the deceased left a will.

Key benefits:

• The filing fee is only $1.00
• Fewer supporting documents are required compared to full probate
• The process is significantly faster than formal administration

Voluntary administration applies only to personal property (bank accounts, vehicles, personal belongings). Real estate cannot be transferred through this process.

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What if there is no will?

When someone dies without a will in New York, the estate follows intestate succession rules under the EPTL:

• Spouse, no children. The surviving spouse inherits everything.
• Spouse and children. The surviving spouse receives the first $50,000 plus one-half of the remaining estate. The children inherit the rest, divided equally.
• Children, no spouse. The children inherit everything equally.
• Parents (no spouse or children). The parents inherit everything.
• Siblings (no spouse, children, or parents). Siblings inherit everything equally.
• More distant relatives. If no close family survives, the estate passes to grandparents, then aunts, uncles, and cousins.

Legally adopted children have the same inheritance rights as biological children. Foster children and stepchildren do not inherit automatically unless they were legally adopted.

For a broader overview, see our guide on handling an estate without a will.

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What makes New York different?

State estate tax with a "cliff"

New York imposes its own estate tax, separate from the federal estate tax. The state exemption is approximately $7.16 million for 2025. The federal exemption is approximately $13.99 million.

New York's estate tax includes a harsh "cliff" rule: if the estate's value exceeds the state exemption by more than 5%, the entire estate is taxable from the first dollar, not just the amount over the exemption.

For example, an estate worth $7.52 million (just over 5% above $7.16 million) would be taxed on the full $7.52 million.

New York also does not allow portability of unused spousal exemptions for state estate tax purposes, unlike federal law.

Transfer on Death (TOD) deeds

As of 2024-2025, New York law authorizes Transfer on Death deeds for real property. This allows homeowners to designate a beneficiary who automatically inherits the property upon death, bypassing probate entirely.

The owner retains full control of the property during their lifetime and can revoke the deed at any time.

This is a significant change for New York, where real property has traditionally required probate or a trust to avoid court involvement.

The Surrogate's Court

New York is one of only two states (along with New Jersey) that uses a Surrogate's Court for probate matters. This specialized court handles all aspects of estate law, which can streamline proceedings compared to states where probate is handled by general-purpose courts.

For a general overview of the probate process, see our guide on how probate works. If you need to order death certificates, see our guide on how to get death certificates in New York.

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