This FAQ answers the questions New York City residents most often ask about wills, trusts, and probate across the five boroughs. NYC estates are governed by New York’s EPTL and SCPA but administered through five separate Surrogate’s Courts — one per borough — with co-op ownership adding wrinkles you won’t find upstate. Each answer below is self-contained and grounded in New York law.
Process questions
Which Surrogate’s Court handles a NYC estate? The Surrogate’s Court of the borough where the decedent was domiciled at death, under SCPA 205–206 — New York County (Manhattan), Kings (Brooklyn), Queens, Bronx, or Richmond (Staten Island). Where the assets are located does not change venue; domicile does.
How long does probate take in New York City? An uncontested NYC estate commonly takes seven to twelve months. High-volume boroughs like Kings and Queens, will contests, missing heirs, or a co-op board approval can each extend that timeline well past a year.
Where do I file probate if my relative lived in Brooklyn? At the Kings County Surrogate’s Court, 2 Johnson Street, Brooklyn, NY 11201. A Brooklyn-domiciled decedent’s estate cannot be filed in another borough, even if assets sit elsewhere — see the probate process.
Can I avoid probate in NYC? Yes. Assets held in a funded revocable trust, jointly owned property with survivorship, and accounts with named beneficiaries pass outside probate. A trust is especially useful for co-op shares, which otherwise go through the court.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, the will must be in writing, signed at the end by the testator, witnessed by two people who sign within 30 days of each other, with the testator declaring it is their will. See the wills guide.
What happens if I die without a will in NYC? Your estate passes by intestacy under EPTL 4-1.1: a spouse with no children inherits everything; a spouse with children takes the first $50,000 plus half, with the rest to the children. The Surrogate’s Court appoints an administrator under SCPA 1001 priority.
Do I need a trust if I own a co-op? You don’t need one, but a revocable trust holding co-op shares lets your successor trustee deal with the co-op board for transfer without waiting for probate — valuable when the apartment is your main asset.
What three incapacity documents should every NYC adult have? A durable power of attorney (GOL 5-1501), a health care proxy (Public Health Law Article 29-C), and a living will. Without them, your family must pursue an Article 81 guardianship in Supreme Court — see incapacity planning.
Cost and fee questions
How much are NYC probate filing fees? Filing fees are graduated by estate value under SCPA 2402, from a small fee for tiny estates up to the statutory maximum for estates of $250,000 or more. Verify the current schedule with your borough’s court.
How much does an executor get paid in New York? Statutory commissions under SCPA 2307: 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. See executor duties.
Does New York have an inheritance tax? No. New York has no inheritance tax and no separate gift tax, so beneficiaries don’t pay tax on what they inherit. The estate itself may owe NY estate tax above the exemption — see estate taxes.
What is the New York estate-tax ‘cliff’? If a taxable estate exceeds 105% of the NY exemption, the exemption vanishes and the entire estate is taxed, not just the excess. High NYC property values frequently trigger it. Verify current-year figures.
Local-specific questions
Are all five NYC Surrogate’s Courts on e-filing? Yes — all five use NYSCEF, though the original will must still be filed in paper. See the five courts.
Why does transferring a co-op take so long after death? Because co-op shares require the co-op board’s approval to assign to a new shareholder — a private process, separate from probate, that can add months even when the estate is otherwise simple.
Can I use the small-estate procedure for a NYC apartment? Usually not for co-ops: voluntary administration under SCPA Article 13 requires personal property under $50,000, and co-op shares count toward that cap, so most apartment estates require full probate.
When do I need a lawyer?
When should I hire an estate attorney in NYC? Consider counsel for any estate with a co-op or condo, a taxable estate near the NY cliff, a will contest or kinship question, or simply if you’re an executor unsure of your duties. NYC’s five-court system, co-op transfers, and estate-tax cliff make professional guidance worthwhile — book a consultation with Russel Morgan of Morgan Legal Group.
This page is informational and not legal advice; verify current court addresses and figures.
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