Estate Planning in NYC: Five Surrogate’s Courts & EPTL Basics

Estate planning in New York City means preparing the documents — a will, possibly a trust, a durable power of attorney and a health care proxy — that govern how your assets and care decisions are handled if you become incapacitated or die. The rules come from New York’s Estate Powers and Trusts Law (EPTL), while administration after death runs through the Surrogate’s Court of the borough where you were domiciled, governed by the Surrogate’s Court Procedure Act (SCPA). NYC is not one probate jurisdiction: it splits across five separate county courts.

This hub orients New York City residents — in Manhattan, Brooklyn, Queens, the Bronx and Staten Island — to how estate planning and probate actually work here, with links to deep guides on every topic. We focus on the two facts that surprise most New Yorkers: your estate is handled by the Surrogate’s Court of your borough of domicile, not a citywide court, and a huge share of NYC wealth sits in co-op and condo apartments, which pass differently from a house upstate.

Who this NYC estate-planning hub serves

New York City estates rarely look like the textbook house-plus-savings model. A Manhattan resident may own shares in a co-op corporation rather than real property. A Brooklyn family may hold a brownstone that has appreciated into estate-tax territory. A Queens household may blend two-family rental income with retirement accounts, and Staten Island owners more often hold conventional single-family homes. Because co-op ownership is shares plus a proprietary lease — not real estate — title transfer at death requires dealing with a co-op board, not just recording a deed. That single distinction reshapes wills, trusts and executor duties across the five boroughs, and it is the thread running through this entire site.

Start here: the estate-planning 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 hold co-op shares to avoid probate.
• Power of attorney & health care proxy — the three incapacity documents every NYC adult needs.
• New York estate taxes — the NY estate-tax “cliff” and why high NYC property values trigger it.
• The NYC probate process — the step-by-step path through your borough’s Surrogate’s Court.
• Your borough’s Surrogate’s Court — the five courts and how domicile sets venue.
• The complete NYC estate guide — the deep, borough-by-borough local resource.

How estate planning works in NYC, at a glance

1. Take inventory. List what you own and how each asset is titled — co-op shares, condo units, accounts, life insurance, retirement plans.
2. Decide who receives what and who will manage it (your executor and trustee).
3. Execute core documents under EPTL formalities: a will (EPTL 3-2.1), a durable power of attorney and a health care proxy.
4. Consider a trust if you want to avoid probate, protect assets for Medicaid, or hold co-op shares for a beneficiary.
5. Coordinate beneficiary designations so retirement and insurance assets match your overall plan.
6. Review every few years and after marriage, divorce, a new child, or a move between boroughs.

See the full walkthrough in our NYC probate process guide and the borough-by-borough local guide.

NYC court & statute snapshot

Common questions

Which court handles a NYC estate? The Surrogate’s Court of the borough where the decedent was domiciled. A Manhattan resident’s estate is filed at New York County Surrogate’s Court; a Brooklyn resident’s at Kings County. See the FAQ.

Do I need a trust in New York? Not everyone, but trusts help avoid probate, protect assets, and transfer co-op shares smoothly. See trusts.

How long does NYC probate take? Commonly several months to over a year, longer in high-volume boroughs and contested matters. See the probate process.

About this resource

This site is published by Morgan Legal Group, a New York estate planning and probate firm led by attorney Russel Morgan. Our content is grounded in the EPTL, the SCPA, and the realities of the five NYC Surrogate’s Courts.

Talk it through

Estate planning is personal. To discuss your situation with a New York attorney, book a 30-minute consultation with Russel Morgan. This page is informational and not legal advice.