Probate in New York

Overview

New York has a distinct probate system administered through its Surrogate's Court, a specialized court devoted entirely to estate matters. New York does not follow the Uniform Probate Code, instead relying on the Surrogate's Court Procedure Act (SCPA). The state offers a Voluntary Administration procedure for small estates valued at $50,000 or less in personal property, as well as a unique system of affidavit-based collections for financial institution deposits. New York has no state estate tax for estates under $7.16 million (2025), but estates exceeding the threshold face a steep "cliff" where the entire estate becomes taxable.

Key Facts

• Governing Law: New York Surrogate's Court Procedure Act (SCPA)
• Court: Surrogate's Court
• Small Estate Threshold: $50,000
• Typical Timeline: 7 to 12 months for standard estates; complex estates can take 18 months to 2+ years
• Follows UPC: No

What Makes New York Unique

• Surrogate's Court — New York has a dedicated court system for estate matters, with a specialized Surrogate judge in each county. This specialization often results in knowledgeable judicial oversight but can mean longer wait times in busy counties like Manhattan.
• Voluntary Administration — For personal property estates valued at $50,000 or less, a simplified Voluntary Administration proceeding is available with a $1 filing fee. No formal probate is required, making it one of the most affordable small estate procedures in the country.
• Tiered Affidavit Collections — Unique system allowing collection of financial institution deposits by affidavit: surviving spouse up to $30,000 (immediate), close relatives up to $15,000 (30-day wait), and distant relatives up to $5,000 (180-day wait).
• Estate Tax Cliff — New York's estate tax has a "cliff" provision: if the estate exceeds 105% of the exemption amount ($7.16M in 2025), the ENTIRE estate becomes taxable, not just the excess. This creates significant planning implications for estates near the threshold.
• SCPA 2307-a Right of Election — New York provides a surviving spouse with a right to elect against the will, entitling them to the greater of $50,000 or one-third of the net estate, regardless of what the will provides.
• Kinship Proceedings — When heirs cannot be readily identified (especially in intestate estates), New York requires a formal kinship proceeding with a court-appointed guardian ad litem, which can add significant time and cost.

Probate Process Steps

1. File petition for probate or administration with the Surrogate's Court in the county of decedent's domicile
2. Serve citations on all interested parties (distributees, beneficiaries, creditors)
3. Court hearing and issuance of Letters Testamentary or Letters of Administration
4. Notify creditors by publication and individual notice to known creditors
5. Inventory and appraise all estate assets
6. Manage and protect estate assets during administration
7. Allow creditor claims period (7 months from issuance of letters)
8. Pay valid debts, taxes, and administration expenses
9. File estate tax returns if required (federal and/or New York)
10. Prepare judicial or informal accounting and distribute assets to beneficiaries

Costs & Fees

Fee Structure: New York does not have a statutory fee schedule for attorney compensation. Attorney fees are subject to court review and must be reasonable based on time, complexity, and estate value. Executor commissions are set by statute (SCPA § 2307): 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% of amounts above $5 million.

Typical Attorney Fees: $3,000 – $8,000 for simple estates; $10,000 – $25,000+ for complex estates

Non-Lawyer Fees: $400 – $2,000 including court filing fees ($45–$1,250 based on estate value), publication costs ($200–$500), citation service costs, and certified copies

Voluntary Administration filing fee is only $1. Full probate filing fees range from $45 (estates under $10,000) to $1,250 (estates over $500,000). Bond premiums, if required, are additional. New York estate tax applies to estates over $7.16 million (2025) with the cliff provision.

Frequently Asked Questions