What Happens to Jointly Owned Property in New York When an Owner Dies?
When a joint owner dies in New York: New York law names no affidavit or other instrument to record when a joint tenant or tenant by the entirety dies. The survivor takes title through the original deed, and no new deed is required to be filedN.Y. Real Prop. Law §§ 240-c, 290 to 336, 423, 423-a, 436; EPTL §§ 6-2.1, 6-2.2; SCPA § 1923; Tax Law § 982; CPLR 8021; County Law § 525; Opinion of Counsel SBEA No. 121Verified Oct 26, 2026View source.
New York law names no affidavit or other instrument to record when a joint tenant or tenant by the entirety dies. The survivor takes title through the original deed, and no new deed is required to be filedN.Y. Real Prop. Law §§ 240-c, 290 to 336, 423, 423-a, 436; EPTL §§ 6-2.1, 6-2.2; SCPA § 1923; Tax Law § 982; CPLR 8021; County Law § 525; Opinion of Counsel SBEA No. 121Verified Oct 26, 2026View source.
New York recognizes joint tenancy and, for real property held by spouses, tenancy by the entirety. A deed to two or more people creates a tenancy in common unless it expressly declares a joint tenancy, and a deed to a married couple creates a tenancy by the entirety unless it says otherwiseN.Y. Real Prop. Law §§ 240-c, 290 to 336, 423, 423-a, 436; EPTL §§ 6-2.1, 6-2.2; SCPA § 1923; Tax Law § 982; CPLR 8021; County Law § 525; Opinion of Counsel SBEA No. 121Verified Oct 26, 2026View source.
New York law names no affidavit, notice or acceptance for a transfer on death deed beneficiary to record after the owner dies. Under its own policy, the Monroe County Clerk records a Notice of Transfer on Death Deed filed with proof of the owner's deathN.Y. Real Prop. Law § 424 and §§ 290 to 336; L.2024, ch. 56, Part O; Tax Law §§ 1401, 1405, 1409; CPLR 8021; Form RP-5217 FAQVerified Oct 26, 2026View source.
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Loss of a Spouse
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New Home
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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.
IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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 Need Probate?
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.
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.
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New York Estate Settlement Resources
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