When Is Probate Required in New York?
In New York, estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less use the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source, a court filing short of full probate.
New York allows estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less to use the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source, which avoids full probate administration. In New York the affidavit is filed with the Surrogate's Court, and holders honor the court's certified copy — but no letters testamentary or of administration issue. There is no statutory waiting period.
Real property is outside this procedure in New York — it reaches personal property only, and real estate transfers separately. Real estate held in a trust, or otherwise titled to pass outside the probate estate, transfers without probate. A transfer-on-death deed recorded before death also passes real estate outside probateN.Y. Real Prop. Law 424Verified Oct 17, 2026View source in New York. The New York trust vs. will comparison sets the two routes side by side.
In New York, the assets that pass outside probate are property held in a living trust, accounts with a named beneficiary (retirement accounts, life insurance, payable-on-death bank accounts), real estate with a recorded transfer-on-death deedN.Y. Real Prop. Law 424Verified Oct 17, 2026View source, and property owned jointly with right of survivorship. Everything the decedent owned alone, with no beneficiary named, is the probate estate.
In New York, a simple estate typically takes 7 months to 9 months through probate, and an average estate 9 months to 15 months. An estate with a dispute, real estate in another state or an unusual asset runs longer. The creditor claim period of 7 monthsSCPA § 1802Verified Sep 8, 2026View source sets the floor: final distribution waits for it to run.
The common ways to avoid probate in New York are a funded revocable living trust, beneficiary designations on accounts, recording a transfer-on-death deed for real estateN.Y. Real Prop. Law 424Verified Oct 17, 2026View source, and titling property as joint tenants with right of survivorship. A trust covers every asset titled to it in one document; the other routes work asset by asset.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Settling an Estate in New York
Free forms for settling an estate in New York: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In New York, the petition asks the Surrogate's Court to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtSCPA § 1408 (court must inquire into all facts before admitting a will to probate)Verified Sep 8, 2026View source.
Renunciation of Executor
In New York, a person named as executor may renounce the right to serveSCPA § 1417(1), (4)Verified Sep 22, 2026View source before anyone is appointed.
Small Estate Affidavit
In New York, the Voluntary AdministrationSCPA § 1301Verified Sep 8, 2026View source covers estates with personal property of $50,000SCPA § 1301Verified Sep 8, 2026View source or less, filed with the court.
Estate Inventory
In New York, the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment.
Estate Closing
In New York, the personal representative is discharged by court orderSCPA § 2203(4); § 2211(1); § 2215(1)Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Tools for Settling an Estate in New York
Free tools for settling an estate in New York: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In New York, 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; the first copy costs $30New York State Department of Health - Vital Records SectionVerified Oct 15, 2026View source.
Do I Have to File Tax Returns for Someone Who Died?
New York requires a final state income tax return for the decedent alongside the federal Form 1040N.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
How Do I Settle an Estate?
Settling an estate in New York: the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment; creditors have 7 monthsSCPA 1802, 1803, 1810, 1811; EPTL 11-1.5Verified Oct 19, 2026View source to present claims; a simple estate closes in 7 months to 9 months.
What Do I Do When Someone Dies?
After a death in New York, the estate either qualifies for the simplified procedure for estates under $50,000SCPA § 1301Verified Sep 8, 2026View source or goes through probate, where creditors have 7 monthsSCPA § 1802Verified Sep 8, 2026View source to file claims after notice.
How Much Are Estate & Inheritance Taxes?
New York levies an estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source (top rate 16%N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In New York, beneficiaries owe no inheritance tax and the estate pays any estate taxN.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source above $7,350,000N.Y. Tax Law §§ 951–971Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 7 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in New York take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces 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.
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New York Estate Settlement Resources
In-depth guides covering New York probate, estate administration, and settling an estate.