New York Inheritance: Plan an Estate or Settle One

New York has not adopted the Uniform Probate Code, has not enacted the Uniform Trust CodeN.Y. EPTL Article 7Verified Oct 17, 2026View source, and has not adopted the Uniform Power of Attorney ActNY GOL §§ 5-1501, 5-1501A, 5-1501B, 5-1502A through 5-1502N, 5-1504, 5-1512, 5-1513Verified Sep 18, 2026View source.

Probate of a simple estate in New York runs 7 months to 9 months; an average estate takes 9 months to 15 months. The court filing fee is $45 - $1,250 (based on estate value)N.Y. SCPA § 2402(1), (2), (7)Verified Sep 8, 2026View source; attorney fees are reasonable compensationSCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. On a $500,000 estate the estimated total comes to $35,992SCPA § 2110 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source. The personal representative must post a bondSCPA §§ 710, 801, 805Verified Sep 8, 2026View source, which the will may waiveSCPA §§ 710, 801, 805Verified Sep 8, 2026View source.

Certified death certificates come from the New York State Department of Health - Vital Records SectionNew York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source at $30New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source a copy. Processing time: 10-12 weeks from the day received (mail, regular handling)New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source. Once appointed, the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment.

A surviving spouse left out of the will can elect to take a statutory share insteadEPTL § 5-1.1-A(a)(2), (b)(1), (d)(1), (e)(2)Verified Sep 15, 2026View source. Property left to a minor under the Uniform Transfers to Minors Act is released at 21 yearsEPTL §§ 7-6.20, 7-6.21Verified Sep 15, 2026View source of age. New York taxes incomeN.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)Verified Sep 20, 2026View source at a top rate of 10.9%N.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)Verified Sep 20, 2026View source. An heir's capital gains on inherited assets: ordinary income tax at the state's regular ratesNY Tax Law Article 22 § 601(a)–(c) — rate schedules; § 601(c) covers "resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts"Verified Sep 15, 2026View source.