This FAQ answers the questions New Yorkers most often ask about wills, trusts, probate, estate tax, and the Surrogate’s Court — grounded in the EPTL and SCPA that govern estates statewide. Because New York administers estates through 62 county Surrogate’s Courts (venue follows domicile under SCPA 205), each answer reflects the uniform statewide law while flagging where county-level realities differ. Each answer stands on its own; for depth, follow the linked pillar pages.
Process questions
How long does probate take in New York? A straightforward, uncontested estate with a valid self-proven will usually takes about 7 to 12 months. Add time for missing self-proving affidavits, hard-to-locate distributees, real-property sales, or objections — a contested estate can run years. High-volume downstate counties generally move slower than smaller upstate ones. See the probate process.
Where do I file probate in New York? In the Surrogate’s Court of the county where the decedent was domiciled at death (SCPA 205) — not where they died and not a single statewide court. New York has 62 county Surrogate’s Courts. If the decedent owned real property in another county, an ancillary proceeding may be needed there.
How much does probate cost in New York? Court filing fees are graduated by estate value under SCPA 2402 (verify current amounts). On top of that come attorney fees and statutory executor commissions under SCPA 2307. Estates with under $50,000 in personal property may use the cheaper SCPA Article 13 small-estate process.
Document and legal questions
What makes a will valid in New York? Under EPTL 3-2.1, the will must be in writing, signed by the testator at the end, and witnessed by two people who sign within thirty days of each other, after the testator declares it to be their will. The testator must be 18+ and of sound mind. See wills.
What happens if I die without a will in New York? You die intestate, and EPTL 4-1.1 decides who inherits by family structure — for example, a spouse with children takes $50,000 plus half, with the children sharing the rest. The court appoints an administrator under SCPA 1001 rather than an executor.
Do I need a trust if I already have a will? Not necessarily. A will alone works for modest estates or assets that pass by beneficiary designation. A trust adds value when you want to avoid probate, plan for incapacity, protect assets, or own property in more than one New York county.
What’s the difference between a revocable and irrevocable trust in New York? A revocable trust avoids probate and manages incapacity but offers no asset protection or tax savings (you keep control). An irrevocable trust — like a Medicaid Asset Protection Trust — surrenders control to gain creditor and Medicaid protection, subject to a five-year lookback for institutional Medicaid.
Cost and fee questions
How much does an executor get paid in New York? Statutory commissions under SCPA 2307: 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above $5 million. Commissions are taxable income, so a family-member executor who inherits sometimes waives them. See executor duties.
Does New York have an estate tax — and what is the “cliff”? Yes. New York taxes estates above a state exemption, and the cliff (NY Tax Law Art. 26) means that exceeding 105% of the exemption eliminates it entirely — taxing the whole estate, not just the excess. There is no New York inheritance or gift tax, though gifts within three years of death are added back. See estate taxes.
Does New York have an inheritance tax? No. New York taxes the estate, not the people who inherit. There is no separate New York tax on a beneficiary who receives an inheritance.
Local and court-specific questions
Is there one Surrogate’s Court for all of New York? No — there are 62, one per county. The decedent’s county of domicile determines which court handles the estate (SCPA 205). You cannot choose a more convenient county. See Surrogate’s Court.
Can I file New York probate online? Often, yes — through NYSCEF, the state e-filing system. Availability and whether it’s mandatory vary by county, so confirm with the specific Surrogate’s Court before filing.
I own property in two New York counties — will my family face two court cases? Possibly. The primary proceeding is filed in your domicile county; real property in another county can trigger an ancillary proceeding there. A funded trust avoids the second filing entirely.
If I move to a new New York county, is my will still valid? Yes. The EPTL is uniform statewide, so your will remains valid — only the county that would probate it changes to your new domicile.
Incapacity and contest questions
What documents do I need to plan for incapacity in New York? Three: a durable power of attorney (GOL 5-1501, reformed 2021), a health care proxy (PHL Art. 29-C), and a living will. Without them, your family may need an Article 81 guardianship in Supreme Court. See incapacity planning.
Who can contest a will in New York and on what grounds? Only someone adversely affected — an intestate distributee or beneficiary of a prior will (SCPA 1410). Grounds are improper execution, lack of capacity, undue influence, fraud, duress, or forgery. SCPA 1404 lets a party examine witnesses before objecting. See contested estates.
When do I need a lawyer?
Do I need an estate-planning or probate lawyer in New York? Not always — small, uncontested estates are sometimes handled pro se with the court’s Help Center. But you should consult a lawyer if your estate approaches the estate-tax cliff, involves a trust, spans multiple counties, includes a business or co-op, or faces any contest. The cost of a misstep — a defective will, an unnotified distributee, executor liability — usually exceeds the cost of advice.
Still have questions?
Book a 30-minute consult with Russel Morgan for answers specific to your county, assets, and family. Or start with the New York State estate guide.
Have a question about your estate?
Talk it through with Russel Morgan — free 30-minute consult.