What you need to know
Surrogate's Court · Surrogate's Court Procedure Act (SCPA) · Estates, Powers & Trusts Law (EPTL)
Understanding Probate in New York
Probate or estate administration may be needed when someone dies with assets that require court authority to transfer. Cases are generally filed in Surrogate's Court in the county where the person lived. Not every asset necessarily requires court involvement. Assets with valid beneficiary designations, certain jointly owned assets, and assets held in a trust may pass outside probate.
Small Estates in New York
New York has a simplified process for qualifying estates with $50,000 or less in personal property. It can be used in some estates with or without a will, but it does not provide authority to administer solely owned real estate. That means both the value and type of property matter when determining whether the simplified process is appropriate.
If There Is No Will
New York law determines who inherits probate assets when someone dies without a valid will. For example, if a spouse and children survive, the spouse generally receives the first $50,000 plus half of the remaining probate estate, and the children share the rest. The estate can therefore still be administered without a will, but New York's inheritance rules determine how probate property is divided.
Executor Compensation
New York uses a state-set commission schedule for executor compensation. The percentage changes as the value of the estate increases. Executor compensation in New York therefore follows a defined commission structure rather than one fixed percentage applied equally to every estate.
Rights of a Surviving Spouse
A surviving spouse may have the right to claim a minimum share of the estate even if the will leaves them less. The calculation can include certain assets outside probate. This means that looking only at the property passing through the probate estate may not always provide the complete picture when surviving-spouse rights are involved.
Creditor Claims
The first 7 months after the executor or administrator is appointed is an important period for creditor claims. A claim made later may still affect assets that remain in the estate. The seven-month period therefore does not automatically eliminate every claim that is made after that point.
New York Estate Tax
New York has its own state estate tax. For deaths in 2026, New York's estate tax may apply to estates worth more than $7.35 million. This is separate from the federal estate tax and can create an additional state-level consideration for larger estates.
Assets That May Avoid Probate
Some property can transfer without going through the probate process. Assets with valid beneficiary designations, certain jointly owned assets, and assets held in a trust may pass outside probate. Identifying how the person's property is titled and whether beneficiaries are named can therefore be an important early part of understanding the estate.
Key things to know
The essentials for a New York estate.
Worth knowing
Probate and estate administration are handled through Surrogate's Court.
Worth knowing
New York's $50,000 simplified estate process generally applies to qualifying personal property.
Worth knowing
The simplified process does not provide authority to administer solely owned real estate.
Worth knowing
Some assets can pass outside probate through beneficiary designations, joint ownership, or a trust.
Worth knowing
The seven-month creditor period does not automatically eliminate every late claim.
Worth knowing
New York uses a state-set commission schedule for executor compensation.
Worth knowing
New York has its own estate tax, separate from the federal estate tax.
Compare to other states
Probate rules shift meaningfully once you cross a state line.
General information as of 2026-09-17, not legal advice for a specific estate. Dollar thresholds are indexed and change over time — confirm current figures before relying on any of them.