Estate Planning in New York State: EPTL, the Estate-Tax Cliff & Your County’s Surrogate’s Court

Estate planning in New York State is the process of directing how your assets, your care, and your decisions are handled during incapacity and after death — governed substantively by the Estate, Powers and Trusts Law (EPTL). While the EPTL applies identically from Buffalo to Montauk, the court that will one day administer your estate is set by your county of domicile under SCPA 205, so each of New York’s 62 counties has its own Surrogate’s Court. Plan once; it is probated locally.

This site is a statewide orientation hub. It exists to answer one question that confuses most New Yorkers: if the law is the same everywhere in the state, why does probate feel so different from county to county? The answer is the architecture of New York trusts-and-estates law — and understanding that architecture is the first step to a plan that actually works for your family.

The New York architecture: EPTL plans, SCPA administers

New York splits its trusts-and-estates law into two statutes that do very different jobs:

• The EPTL (Estate, Powers and Trusts Law) is the substantive law. It defines what a valid will is (EPTL 3-2.1), who inherits when there is no will (EPTL 4-1.1), how trusts operate (EPTL 7-1.12), and the duties of fiduciaries (EPTL 11-2.3). The EPTL is statewide and uniform.
• The SCPA (Surrogate’s Court Procedure Act) is the procedural law. It governs how a will is admitted to probate (SCPA 1402), what an estate fiduciary is paid (SCPA 2307), what it costs to file (SCPA 2402), and — critically — which court hears the matter (SCPA 205–206).

The practical takeaway: the documents you sign today are governed by uniform statewide law, but where and how they are enforced after death depends on where you are domiciled. A retiree who moves from Queens to Saratoga County does not need a new will — but their estate will be probated in Saratoga County Surrogate’s Court, not in Queens.

Who this statewide hub serves

New York is not one place. A co-op shareholder on the Upper West Side, a brownstone owner in Park Slope, a single-family homeowner in Nassau County, a dairy-farm family in the North Country, and a lakefront-cottage owner in the Finger Lakes all live under the same EPTL — but they face very different planning realities. This hub is built for New Yorkers who want to understand the statewide rules first, then drill into the local court that will serve their county. If you already know your county, jump straight to the deep local guide below.

Start here: the seven pillars of a New York estate plan

1. Wills under New York law — execution requirements (EPTL 3-2.1), what a will controls, and what happens intestate (EPTL 4-1.1).
2. Trusts in New York — revocable living trusts, irrevocable Medicaid asset-protection trusts, and how trusts sidestep probate entirely.
3. Power of attorney & health care proxy — the incapacity documents every adult needs (GOL 5-1501; Public Health Law Art. 29-C).
4. New York & federal estate taxes — the statewide estate-tax “cliff” and the strategies that defuse it.
5. The probate process — the step-by-step path through your county’s Surrogate’s Court (SCPA 1402).
6. Your county’s Surrogate’s Court — why venue follows domicile and what each court handles.
7. The deep New York State estate guide — county-by-county realities, the 62-court system explained, and statewide filing logistics.

Supporting pages cover executor duties (SCPA 2307 commissions), contested estates and will contests (SCPA 1404), a consolidated FAQ, and our about and contact pages.

How estate planning works in New York, at a glance

1. Inventory and goals. Identify what you own, who you want to receive it, and who should act for you if you cannot.
2. Choose your instruments. A will alone, or a will plus a revocable trust, plus incapacity documents — the right mix depends on your assets and county.
3. Execute under EPTL formalities. A New York will must be signed at the end before two witnesses (EPTL 3-2.1); a self-proving affidavit speeds later probate.
4. Fund and coordinate. If you use a trust, retitle assets into it; align beneficiary designations so nothing passes outside your plan by accident.
5. Plan for tax. Test your estate against the New York estate-tax exemption and the 105% cliff (NY Tax Law Art. 26).
6. Review periodically. Marriage, divorce, a move to a new county, or a change in the law should trigger a review.

For the procedural mechanics after death, see our New York probate process guide.

New York court & statute snapshot

There is no single statewide Surrogate’s Court. Any page or service claiming to “handle New York probate” centrally is misunderstanding the system — probate is filed where the decedent was domiciled.

Three questions New Yorkers ask first

Do I need a will if I live in New York? If you die without one, EPTL 4-1.1 decides who inherits — which may not match your wishes. A will lets you choose. See our wills guide.

Will my family have to go through probate? Only assets in your sole name without a beneficiary pass through probate. Trusts, jointly held property, and beneficiary-designation assets bypass it. See trusts in New York.

Which court will handle my estate? The Surrogate’s Court of the county where you are domiciled at death (SCPA 205). See your county’s Surrogate’s Court.

More answers are on our New York estate planning FAQ.

About this resource

This site is published by Morgan Legal Group, a New York trusts-and-estates firm led by attorney Russel Morgan. Our content is grounded in the EPTL and SCPA as they apply statewide, and is intended as authoritative orientation — not a substitute for advice on your specific county and assets. Learn more on our about page.

Ready to start your New York estate plan?

A focused 30-minute consultation is the fastest way to map your plan to your county and assets. Book a 30-minute consult with Russel Morgan via Calendly — bring a rough list of what you own and who you’d want to act for you. There is no obligation, and the call is informational by design.