These answers cover estate planning and probate for New York City’s five boroughs under New York’s EPTL and SCPA. Because NYC splits across five Surrogate’s Courts and is dominated by co-op and condo ownership, the answers here are tailored to the city’s realities — which court governs, how co-ops pass, and where the NY estate tax cliff catches ordinary estates. Each answer is self-contained; verify any year-dependent figure before relying on it.
Process questions
Which Surrogate’s Court handles a NYC estate? The one in the borough where the decedent was domiciled at death — New York County for Manhattan, Kings for Brooklyn, Queens, Bronx, or Richmond for Staten Island. Venue follows domicile under SCPA 205-206, not where property is located. See the five courts.
How long does probate take in NYC? An uncontested estate with cooperative heirs commonly takes 7–12 months. High-volume boroughs (Brooklyn, Queens) and any will contest or co-op transfer can push it past a year.
How much does probate cost in NYC? Surrogate’s Court filing fees follow the SCPA 2402 graduated schedule by estate value (verify current amounts), identical in all five boroughs. Add attorney fees, executor commissions under SCPA 2307, and any appraisal costs.
Where do I file if my relative owned property in two boroughs? In the borough where they were domiciled (lived), regardless of where the property is. A Manhattan resident who owned a Brooklyn building still files in New York County. See the NYC estate guide.
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, in the presence of two witnesses who also sign within 30 days, with the testator declaring it is their will. Notarization is not required for validity, but a self-proving affidavit speeds probate. See wills.
What happens if I die without a will in NYC? You die intestate, and EPTL 4-1.1 dictates who inherits — a spouse takes the first $50,000 plus half the balance when there are also children, with children splitting the rest. The Surrogate’s Court appoints an administrator under SCPA 1001.
Do I need a trust if I own a co-op? Often, yes. A solely owned co-op goes through probate; a funded revocable trust avoids that and keeps the transfer private, though the co-op board’s consent still matters. See trusts.
Does a will avoid probate in New York? No. A will directs the probate process; it does not avoid it. Only assets in a funded trust, held jointly, or carrying a beneficiary designation skip probate.
Cost and fee questions
How much does an executor get paid in New York? By statute under SCPA 2307 — a sliding scale roughly 5% on the first $100,000, 4% on the next $200,000, then lower tiers. Family executors who are also beneficiaries sometimes waive the commission for tax reasons. See executor duties.
Are filing fees the same in all five boroughs? Yes. The SCPA 2402 fee schedule is statewide, so the fee depends on estate value, not which borough you file in. Certified copies of letters carry small extra charges.
Can a small NYC estate skip full probate? Yes — if personal property is $50,000 or less, SCPA Article 13 voluntary administration offers a simplified path. But a solely owned co-op or condo usually exceeds the threshold, requiring full probate.
Local-specific questions
Are all five boroughs separate courts? Yes. NYC has five distinct Surrogate’s Courts, one per county. A Brooklyn estate cannot be filed in Manhattan. The borough of domicile controls under SCPA 205-206.
How does a co-op transfer after death in NYC? The executor obtains letters testamentary, then works through the cooperative board’s transfer process — financial submissions, board approval of the heir or buyer, and continued maintenance during the estate. Letters alone do not move the shares.
Could my family’s estate hit the New York estate tax cliff? Possibly. NYC property values — an appreciated brownstone, a long-held co-op, a two-family home — can push a taxable estate above 105% of the NY exemption, which taxes the entire estate. See estate taxes.
Is there a New York City estate tax? No separate NYC estate tax exists. NYC residents pay the New York State estate tax (plus any federal tax). High city property values just make the state tax apply more often.
When do I need a lawyer?
Do I need an estate lawyer in NYC? For a simple small estate, the court Help Center may suffice. But if the estate includes a co-op or condo, may face the estate tax cliff, involves a possible will contest, or has out-of-state or unknown heirs (kinship), counsel protects you from costly procedural and tax errors. Book a 30-minute consultation with Russel Morgan.
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