This FAQ answers the most common questions about wills, trusts, probate, and estate taxes across New York City’s five boroughs. Each answer is grounded in New York’s EPTL and SCPA and reflects the city’s central reality: probate is handled by the Surrogate’s Court of your borough of domicile, and co-op shares pass differently from real property. For deeper detail, follow the links to our pillar guides.
Process and timeline questions
How long does probate take in NYC? An uncontested NYC estate typically takes about 7 to 14 months — a few months to obtain letters testamentary, then more time to pay debts, handle the co-op or condo transfer, and distribute. High-volume boroughs and any will contest extend the timeline. See the probate process.
Where do I file probate in New York City? In the Surrogate’s Court of the borough where the decedent was domiciled, under SCPA 205 — Manhattan at 31 Chambers Street, Brooklyn at 2 Johnson Street, and Queens, the Bronx, and Staten Island at their own courts.
Do all five boroughs use the same probate rules? Yes. The EPTL and SCPA apply citywide. What differs is the courthouse, the caseload, and local timelines. All five boroughs e-file through NYSCEF.
Can I avoid probate in New York City? Yes. Assets in a funded revocable trust, jointly owned property, and beneficiary-designation accounts (life insurance, IRAs) pass outside probate. A revocable trust is the main tool for keeping a co-op or condo out of court — see trusts.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, a will must be in writing, signed by you at the end, witnessed by at least two people, and declared to be your will. Attorney-supervised wills earn a presumption of due execution. See wills.
What happens if I die without a will in NYC? You die intestate, and EPTL 4-1.1 controls who inherits — spouse and children first, then more distant relatives. A borough Surrogate’s Court appoints an administrator instead of an executor.
Do I need a trust if I have a will? Often yes. A will still requires probate; a funded revocable trust avoids Surrogate’s Court for the assets it holds — valuable when a co-op or condo is involved. See trusts.
What incapacity documents do I need in New York? Three: a durable power of attorney (GOL 5-1501), a health care proxy (Public Health Law Art. 29-C), and a living will. Without them, your family may face an Article 81 guardianship. See power of attorney and health care proxy.
Cost and fee questions
How much are NYC probate filing fees? Filing fees are set by SCPA 2402 and graduated by estate value — from $45 for the smallest estates up to $1,250 for estates of $500,000 or more, the same across all five boroughs. Verify the current schedule.
How much does an executor get paid in New York? Executor commissions are set by SCPA 2307: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, then 2.5% and 2% on larger amounts. See executor duties.
Does New York City have an estate tax? No separate city estate tax exists, but New York State’s estate tax under Tax Law Article 26 — with its 105% “cliff” — frequently catches NYC estates because of high property values. See estate taxes.
Local, borough-specific questions
My parent lived in the Bronx — which court handles the estate? The Bronx County (Richmond is Staten Island) Surrogate’s Court, because venue follows the decedent’s borough of domicile under SCPA 205, regardless of where property is located.
How does a co-op apartment pass at death in NYC? A co-op is shares plus a proprietary lease — personal property, not real estate. The executor must work with the co-op board to transfer or sell the shares once letters issue, which can add weeks or months.
Can a small NYC estate skip full probate? Yes, if the personal property is $50,000 or less, voluntary (small estate) administration under SCPA Article 13 applies — but co-op shares count toward that limit and often push estates into full probate.
Can my out-of-state relative serve as executor of an NYC estate? Usually yes, and NYSCEF e-filing lets them handle most steps remotely, though a co-op transfer may need local coordination.
When do I need a lawyer?
Do I need a lawyer for NYC estate planning or probate? You are not legally required to hire one, and small uncontested estates sometimes proceed through a court Help Center. But a lawyer is strongly advised when there is a co-op transfer, estate-tax cliff exposure, a will contest, a complex family situation, or fiduciary liability concerns — exactly the situations common in New York City. Book a consultation.