Estate Planning in NYC: Five Boroughs, Five Surrogate’s Courts

Estate planning in New York City means arranging how your assets — most often a co-op or condo, plus bank and retirement accounts — pass at death or incapacity under New York’s Estate Powers and Trusts Law (EPTL), while later probate is handled by the Surrogate’s Court of the borough where you were domiciled. The five boroughs run five separate courts; the borough you live in decides which one governs your estate.

Why “NYC probate” is really five different courts

The single most misunderstood fact about settling a New York City estate is that there is no citywide probate court. Each borough is its own county with its own Surrogate’s Court: New York County (Manhattan) at 31 Chambers Street, Kings County (Brooklyn) at 2 Johnson Street, Queens County (Jamaica), Bronx County, and Richmond County (Staten Island). Under SCPA 205–206, venue follows the decedent’s county of domicile — so a Manhattan resident’s estate cannot be filed in Brooklyn, and a Queens resident’s will is not probated in the Bronx. Where your family files is decided the day you move, not the day you die.

This site is built for New Yorkers who own the kind of assets that define city estates: co-op shares with a proprietary lease, condos in high-rise buildings, and modest portfolios that nonetheless brush against New York’s estate tax “cliff” because city real estate has appreciated so dramatically. A co-op is not real property — you own shares in a corporation plus the right to occupy your apartment — which changes how title transfers and forces your executor to deal with a co-op board’s approval of the transfer. That single fact reshapes nearly every plan we discuss.

Where to start: the seven pillars of NYC estate planning

• Wills under New York law — execution requirements under EPTL 3-2.1 and what happens if you die intestate.
• Trusts and probate avoidance — revocable living trusts, Medicaid asset protection trusts, and holding co-op shares in trust.
• Power of attorney & health care proxy — the incapacity documents every NYC adult needs.
• New York estate taxes — the NY exemption, the 105% “cliff,” and how city 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 — jurisdiction, e-filing, and how the five courts differ.
• The complete NYC estate guide — co-ops, condos, neighborhoods, and filing realities borough by borough.

How estate planning works in New York City — at a glance

1. Inventory what you own and how it is titled. Co-op shares, condos, joint accounts, and retirement accounts each pass differently — some through your will, some outside it.
2. Choose your instruments. A will directs your probate estate; a revocable trust can keep your apartment out of Surrogate’s Court entirely.
3. Sign incapacity documents. A statutory power of attorney (GOL 5-1501) and health care proxy (Public Health Law Art. 29-C) protect you while living.
4. Address the estate tax cliff. With NYC values, planning around New York’s exemption matters even for “middle-class” estates.
5. Plan for the board. If you own a co-op, your plan must account for board approval of any transfer at death.
6. Keep it current. Marriage, divorce, a new apartment, or a move between boroughs can change which court governs and what your documents should say.

Read the full walkthrough in our step-by-step NYC probate guide.

Local court & statute snapshot

Common questions

Which borough’s court handles my estate? The Surrogate’s Court of the borough where you were legally domiciled when you died. See our FAQ and borough court page.

Does a co-op go through probate? Usually yes, unless you place the shares in a trust or hold them jointly — covered in our trusts guide.

Do I owe New York estate tax? Possibly, if your estate exceeds the NY exemption — and NYC property values push many estates over. See estate taxes.

About this resource

This site is published by Morgan Legal Group, a New York estate planning and probate firm led by attorney Russel Morgan, admitted to the New York Bar and focused on EPTL and SCPA matters across all five boroughs. Learn more on our about page.

Start with a conversation

If you want to understand which documents fit your situation and your borough, you can book a 30-minute consultation with Russel Morgan. It is an orientation, not a sales pitch — schedule a time.