Estate Planning in New York: EPTL, SCPA & the New York County Surrogate’s Court

Estate planning in New York means using the Estate Powers and Trusts Law (EPTL) to control how your assets pass at death, and understanding that probate is handled county-by-county under the Surrogate’s Court Procedure Act (SCPA), not by a single statewide court. For someone in New York County (Manhattan), that court is the New York County Surrogate’s Court at 31 Chambers Street. This hub explains what to plan, which documents matter, and where your estate ultimately goes.

“New York” is three different places — start by knowing which one you mean

Few estate questions confuse people more than the phrase “New York.” It carries three distinct meanings, and each sends your estate to a different place:

• New York County is the formal name for the Borough of Manhattan. Its estates are filed at the New York County Surrogate’s Court, 31 Chambers Street, New York, NY 10007 (verify current room assignments before filing).
• New York City is five separate counties — New York (Manhattan), Kings (Brooklyn), Queens, Bronx, and Richmond (Staten Island) — each with its own Surrogate’s Court. A Manhattan decedent’s estate cannot be filed in Brooklyn.
• New York State has 62 counties, each with its own Surrogate’s Court. Venue follows the decedent’s county of domicile under SCPA 205-206.

This site is built around resolving that ambiguity. When we say “New York” without qualification, we anchor on New York County / Manhattan — the literal “New York County” Surrogate’s Court — while keeping the broader senses in view, because where you are domiciled decides everything about where probate happens.

Who this resource serves

If you own a Manhattan co-op or condo, hold accounts and a brownstone partly in New York County, or simply searched “estate planning lawyer in New York” and aren’t sure which court would handle your estate, this hub is for you. We lead with EPTL provisions — the substantive law of wills and trusts — and explain how the SCPA procedure plays out specifically in the New York County Surrogate’s Court at 31 Chambers Street.

Where to start — the informational pillars

• Wills under New York law — what a will controls, the EPTL 3-2.1 execution rules, and what happens if you die without one.
• Trusts in New York — revocable living trusts, Medicaid asset protection trusts, and how trusts sidestep the Surrogate’s Court entirely.
• Power of attorney & health care proxy — the incapacity documents every New York adult needs, including the 2021 statutory POA.
• New York estate taxes — the NY estate tax “cliff,” exemption figures, and reduction strategies.
• The New York probate process — the step-by-step path through the New York County Surrogate’s Court.
• The New York County Surrogate’s Court — jurisdiction, the 31 Chambers Street courthouse, and how it works.
• Your deep New York estate guide — the most local resource, covering co-ops, condos, and Manhattan filing realities.

How estate planning works in New York — at a glance

1. Inventory what you own and how each asset is titled — co-op shares, condo deeds, retirement accounts, life insurance.
2. Decide who receives what and choose fiduciaries (executor, trustee, agents).
3. Execute a will under EPTL 3-2.1 — signed at the end before two witnesses.
4. Add incapacity documents — a 2021 statutory power of attorney and a health care proxy.
5. Consider a trust if you want to avoid the Surrogate’s Court, protect assets, or plan for Medicaid.
6. Address the NY estate tax cliff if your estate approaches the exemption.

For the full procedural walk-through specific to Manhattan, see the New York probate process guide.

Local court & statute snapshot

Common questions

Does “New York” probate mean Manhattan? Only if the decedent was domiciled in New York County. “New York” can mean Manhattan, the five-borough city, or the whole state — venue follows domicile. See the full FAQ.

Do I need a trust to avoid probate in New York? Not always, but a revocable living trust is the cleanest way to keep a Manhattan co-op or condo out of the Surrogate’s Court. See trusts.

How long does probate take in New York County? A straightforward, uncontested Manhattan estate often runs several months to over a year, depending on the court’s caseload. See the probate process.

About this resource

This site is published by Morgan Legal Group, led by attorney Russel Morgan, a New York estate and probate practice. We focus exclusively on New York EPTL and SCPA law so the guidance here reflects how the New York County Surrogate’s Court actually operates. Learn more on the about page.

Start with a conversation

Estate planning is easier when someone maps your assets to the right documents and the right court. You can book a 30-minute consultation with Russel Morgan to talk through your situation — no obligation.

Schedule a 30-minute consult · Contact the firm