This FAQ answers the questions Manhattan and greater-New York residents ask most about estate planning and probate — grounded in New York’s EPTL and SCPA and the New York County Surrogate’s Court at 31 Chambers Street. Each answer stands alone, leads with the answer, and cites the governing statute where one applies. Remember that “New York” can mean Manhattan, the five-borough city, or the whole state, and venue always follows the decedent’s domicile under SCPA 205-206.
Process questions
How long does probate take in New York County? An uncontested Manhattan estate typically takes about 7-14 months from filing the SCPA 1402 petition at 31 Chambers Street to closing. Citations, estate-tax clearances, and co-op board approvals add time; will contests can extend it for years.
How much does probate cost in New York? Costs include the SCPA 2402 court filing fee (graduated by estate value — verify current amounts), attorney’s fees, and SCPA 2307 executor commissions. The filing fee alone scales from a small amount for tiny estates to a higher tier for estates over $500,000.
Where do I file probate in Manhattan? At the New York County Surrogate’s Court, 31 Chambers Street, New York, NY 10007. Venue is set by the decedent’s county of domicile under SCPA 205-206, so a Manhattan resident’s estate is filed there and nowhere else.
Can I avoid probate in New York? Yes. Assets in a funded revocable trust, jointly owned property, and beneficiary-designation accounts pass outside probate. Small estates with $50,000 or less in personal property can use SCPA Article 13 voluntary administration.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, a will must be signed at the end by the testator before two witnesses, who sign within 30 days of one another, with the testator declaring the document to be their will. Notarization is not required for validity.
What happens if I die without a will in New York? Your estate passes by intestacy under EPTL 4-1.1. A surviving spouse with children takes $50,000 plus half the balance, children split the rest; a spouse alone takes everything. The court appoints an administrator instead of an executor.
Do I need a trust if I already have a will? A will does not avoid probate. If keeping your Manhattan co-op or condo out of the New York County Surrogate’s Court matters, a funded revocable trust is what accomplishes that — a will alone does not.
Can a New York co-op be left to someone at death without probate? Only through a trust. New York has no transfer-on-death deeds, so co-op shares and condos pass through the estate unless placed in a trust (co-op shares can be held in trust under EPTL 7-1.12 with the board’s consent).
Cost and fee questions
How much is an executor paid in New York? Statutory commissions under SCPA 2307 are graduated: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% above $5 million, based on assets received and paid out.
What are the Surrogate’s Court filing fees? SCPA 2402 sets filing fees on a sliding scale by gross estate value, from a minimal fee for estates under $10,000 up to a higher fee for estates of $500,000 and above. Verify the current dollar figures before filing.
Tax questions
Does New York have an estate tax? Yes, separate from the federal tax. The defining feature is the “cliff”: if your taxable estate exceeds 105% of the state exemption, the exemption is lost and the entire estate is taxed. Verify the current exemption figure.
Does New York have an inheritance or gift tax? No. New York has neither an inheritance tax (on heirs) nor a gift tax (on lifetime gifts). It does add back gifts made within three years of death to the taxable estate.
Local questions
Which court handles a Manhattan estate? The New York County Surrogate’s Court at 31 Chambers Street, because New York County is coextensive with the Borough of Manhattan. See the court page.
Does the New York County Surrogate’s Court use e-filing? Yes, the court is on NYSCEF. Confirm whether your specific proceeding requires e-filing or permits paper filing before submitting.
What’s special about Manhattan estates? They’re co-op- and condo-heavy rather than house-based, which makes co-op board approval a key step and pushes many estates over the estate-tax cliff. See the New York County estate guide.
When do I need a lawyer?
When should I hire an estate attorney in New York? Consider counsel any time the estate involves a co-op or condo transfer, possible estate tax, a will contest, unknown heirs, or an executor who could face personal liability. Simple, small estates may proceed through the Help Center, but Manhattan’s high-value, co-op-driven estates usually warrant a lawyer.
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