1 Overview — what makes New York probate distinct
New York probate is governed by two interlocking statutes: the Surrogate's Court Procedure Act (SCPA) and the Estates, Powers and Trusts Law (EPTL). Every probate proceeding in New York flows through a dedicated Surrogate's Court — a specialized court that exists in each of New York's 62 counties and handles only estate, trust, and guardianship matters. This is different from California (Superior Court), Texas (Constitutional County Courts), and Florida (Circuit Courts), which handle probate alongside other civil matters.
Four features define New York probate and set it apart from every other state in this series. First, the citation process — New York requires formal court-issued notice (a citation) to be served on every interested party before the court takes any action. Second, the 7-month creditor period, the longest mandatory waiting period of any state in this guide. Third, the SCPA §2307 statutory commission schedule — a precise, tiered formula that determines what executors and administrators are paid. Fourth, the right of election under EPTL §5-1.1-A, which guarantees a surviving spouse the greater of $50,000 or one-third of the net estate, regardless of the will's contents.
New York probate at a glance
| Topic | New York rule | Authority |
|---|---|---|
| Governing court | Surrogate's Court — one in each of 62 counties | NY Constitution Art. VI §12 |
| Governing laws | Surrogate's Court Procedure Act (SCPA) + Estates, Powers and Trusts Law (EPTL) | NY SCPA; NY EPTL |
| Filing fees | $45 (under $10K) to $1,250 (over $500K) | SCPA §2402 |
| Voluntary administration threshold | $50,000 personal property only — cannot transfer real estate | SCPA Article 13 |
| Creditor claim period | 7 months from issuance of Letters Testamentary | SCPA §1802 |
| Executor commission | Statutory sliding scale: 5% → 2% (SCPA §2307) | SCPA §2307 |
| Right of election — surviving spouse | Greater of $50,000 or ⅓ of net estate, regardless of will | EPTL §5-1.1-A |
| Right of election deadline | 6 months from Letters issuance (up to 2 years from death) | EPTL §5-1.1-A(d) |
| Intestate share — surviving spouse | $50,000 + ½ balance (if children); or entire estate (no children) | EPTL §4-1.1 |
| Community property state? | No — common law (equitable distribution) state | — |
| NY estate tax | Yes — estates over $7.16M (2026); rate 3.06%–16% | NY Tax Law §951 |
| Federal estate tax | Estates over $15M (2026 federal threshold) | IRC §2010 |
| Ancillary probate | Required for non-domiciliaries owning NY real property | SCPA §1602 |
| E-filing | NYSCEF (NY State Courts Electronic Filing) — available, mandatory in some counties | NYSCEF rules |
2 The two tracks — voluntary administration vs full probate
New York offers two distinct paths: a streamlined procedure for small personal property estates, and the full formal Surrogate's Court process for everything else.
Track 1: Voluntary administration (SCPA Article 13)
Voluntary administration is New York's simplified small estate procedure. It applies when the estate consists only of personal property valued at $50,000 or less. There is no full probate proceeding — no petition, no citation, no Letters Testamentary. A qualified person files an Affidavit in Relation to Settlement of Estate Under Article 13 with the Surrogate's Court. The filing fee is approximately $1. The process typically takes a few weeks.
Track 2: Full Surrogate's Court probate
Full probate is required when the estate has real property, personal property exceeding $50,000, or when formal court oversight is needed to resolve creditor claims or family disputes. The proceeding is called Probate when there is a will (SCPA Article 14) or Administration when there is no will (SCPA Article 10). Both use the Surrogate's Court in the county where the decedent was domiciled at death.
| Proceeding type | When it applies | Court document issued | Timeline |
|---|---|---|---|
| Voluntary Administration (SCPA Art. 13) | Personal property ≤ $50,000; no real estate | Small Estate Certificate | Weeks |
| Probate (SCPA Art. 14) | Estate with a will; any size; any assets | Letters Testamentary | 9–18 months typical |
| Administration (SCPA Art. 10) | No will (intestate); any size estate | Letters of Administration | 9–18 months typical |
| Ancillary Probate (SCPA §1602) | Non-NY domiciliary owning NY real property | Ancillary Letters | 6–12 months |
3 The citation — New York's formal notice requirement
The citation is one of the most distinctive features of New York Surrogate's Court practice and is not found in most other states' probate systems. A citation is a court-issued legal document commanding all interested parties to appear before the Surrogate's Court and show cause why the relief requested in the petition should not be granted. Before any Letters Testamentary or Letters of Administration can be issued, every interested person must either be served with a citation or waive their right to be cited.
The New York citation process — SCPA §§307, 1402
Required before any Letters can be issued. Cannot be skipped.
Every person who has a legal interest in the estate — all distributees (heirs at law) and all beneficiaries named in the will — must receive a citation or sign a waiver before the Surrogate's Court will act. Unlike California's 15-day Notice of Proposed Action or Texas's newspaper publication, New York's citation is individually served and court-commanded.
Waivers vs citations — getting the process done faster
Any cited person can sign a Waiver and Consent instead of being formally served with a citation. When all interested parties sign waivers, the court can proceed without the citation return date, significantly accelerating the timeline. In cooperative families where all distributees agree on the will's validity and the appointment of the executor, obtaining signed waivers from everyone is often the fastest path to getting Letters issued.
When a distributee cannot be located, is a minor, or is legally incapacitated, the court appoints a Guardian Ad Litem (GAL) to protect their interests. GAL fees are paid by the estate and can add $1,500–$5,000 or more depending on the investigation required. This is a common source of unexpected cost in New York estates with minor children or estranged family members.
4 Full probate — step by step
For estates requiring full Surrogate's Court probate, the process unfolds across eight stages. The 7-month creditor period under SCPA §1802 is the primary driver of New York's timeline — no estate can be distributed until this period has run, regardless of how quickly everything else is resolved.
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1
Gather required documents and file the petition File as soon as possible
Before filing, collect: the original will (self-proved or requiring witness affidavits), certified death certificate with raised seal, and the names and addresses of all distributees — every person who would inherit under intestacy law, not just will beneficiaries. New York requires distributees to be notified even if they receive nothing under the will.
File the Petition for Probate (Form P-1) at the Surrogate's Court in the county where the decedent was domiciled. Filing can be done in person or through NYSCEF (NY State Courts Electronic Filing). The court will examine the will's execution under EPTL §3-2.1: the testator must have signed in front of two witnesses, who signed in the testator's presence.
Petition for Probate (P-1)Original willCertified death certificate (raised seal)Filing fee: $45–$1,250 -
2
Citation issued, served on all interested parties Court issues within 1–3 weeks
The court issues a citation naming each distributee and setting a return date — the court date for the probate hearing. Each interested party must be personally served with the citation at least 20 days before the return date, or must sign a Waiver and Consent. See Section 3 above for the full citation process.
If any distributee lives abroad or cannot be located, service may be by publication or international service, adding weeks or months to the process. If any distributee is a minor or incapacitated, the court appoints a Guardian Ad Litem.
Citation — issued by courtWaiver and Consent (alternative to service)Affidavit of Service -
3
Return date — will admitted, Letters Testamentary issued 6–12 weeks from filing
On the return date, the Surrogate reviews the petition, the proof of service (or waivers), and the will. If the will is properly executed and no objections are filed, the court admits the will to probate and appoints the executor. The Surrogate issues Letters Testamentary — the legal authority for the executor to act on behalf of the estate. For intestate estates, the court issues Letters of Administration to the court-appointed administrator.
Order at least 10–15 certified copies of Letters Testamentary — New York financial institutions, title companies, and government agencies are particularly demanding about requiring original certified copies (not photocopies). At $6 per certified copy, ordering extra at this stage is far cheaper than requesting them later.
Letters Testamentary — court issuedCertified copies: ~$6 eachOath and designation of clerk (executor) -
4
Publish notice to creditors — start the 7-month clock 7-month mandatory period
After Letters are issued, the executor must notify creditors. Under SCPA §1802, the creditor claim period is 7 months from the issuance of Letters Testamentary — the longest mandatory creditor period of any state in this guide. California has 4 months, Florida has 3 months, Texas has no mandatory period. No estate can be fully distributed until 7 months have passed from Letters issuance.
The executor should also notify known creditors directly by mail. Known creditors who receive actual notice have 30 days from that notice or 7 months from Letters, whichever is later, to file a claim. Unknown creditors who had constructive notice are barred after 7 months.
Notice to creditors (newspaper publication recommended)Direct mail to known creditors7-month minimum wait -
5
Marshal estate assets and file inventory
During the creditor period, the executor marshals all estate assets: opens an estate bank account, collects debts owed to the decedent, takes possession of personal property, manages real estate, and retitles assets where needed using Letters Testamentary. The executor should prepare a formal inventory of all probate assets as of the date of death.
New York does not require a court-appointed appraiser like California — the executor values assets, using professional appraisers for real property and business interests as needed. The inventory may need to be filed with the Surrogate's Court in some counties.
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6
Pay debts, taxes, and administration expenses
After the 7-month creditor period expires, pay valid creditor claims in order of statutory priority under SCPA §1811: (1) funeral expenses, (2) administration expenses, (3) debts and taxes entitled to preference, (4) judgments, (5) all other debts. File the decedent's final income tax return (Form IT-201 for NY; Form 1040 for federal). If the estate exceeds $7.16 million, file NY estate tax return (Form ET-706) within 9 months of death.
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7
Prepare final accounting
New York executors must prepare a formal Accounting detailing every financial transaction during estate administration — every dollar received, every dollar paid, and every asset on hand for distribution. The accounting can be filed with the Surrogate's Court (formal accounting) or provided to all interested parties who sign waivers (informal accounting). In contested or complex estates, the court reviews the accounting at a formal hearing. Beneficiaries have the right to object to executor commissions or expenditures at this stage under SCPA §2211.
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8
File Decree of Settlement — distribute assets and close estate
After the accounting is approved (by waiver or court order), the executor distributes remaining assets to beneficiaries as directed by the will or intestacy rules, records new deeds for any real property transfers, and files a Satisfaction of Decree or similar closing document with the Surrogate's Court. The Letters Testamentary are then discharged and the estate is formally closed.
Accounting (formal or informal with waivers)Decree of Settlement or Judicial Settlement OrderSatisfaction of Decree
5 Timeline, filing fees & court costs
How long does New York probate take?
| Scenario | Typical timeline | Key driver |
|---|---|---|
| Voluntary administration (personal property ≤$50K) | 1–4 weeks | Court processing time |
| Uncontested probate, cooperative distributees, waivers signed | 9–14 months | 7-month creditor period + accounting |
| Uncontested probate, citation service required | 12–18 months | Citation service + 7-month period + accounting |
| NYC borough courts (Manhattan, Brooklyn, Queens) | 14–24 months | Court volume backlog |
| Staten Island (Richmond County) | 9–15 months | Lower volume; faster processing |
| Contested will, minor distributees, or complex assets | 2–5+ years | Litigation, GAL proceedings |
| NY estate tax required (over $7.16M) | 2–4+ years | NY Tax Department review |
Court filing fees — SCPA §2402
New York court filing fees are standardized statewide under SCPA §2402 — unlike Texas, which varies by county. Fees are calculated on the gross value of the probate estate assets.
| Gross estate value | Filing fee |
|---|---|
| Under $10,000 | $45 |
| $10,000 – $20,000 | $75 |
| $20,000 – $50,000 | $215 |
| $50,000 – $100,000 | $280 |
| $100,000 – $250,000 | $420 |
| $250,000 – $500,000 | $625 |
| Over $500,000 | $1,250 |
| Voluntary administration (any value ≤$50K) | ~$1 |
Additional costs beyond the filing fee include: certified copies of Letters ($6 each; order 10–15 minimum), Guardian Ad Litem fees ($1,500–$5,000+ if required), newspaper publication for creditor notice (~$150–$400), and appraisal fees for real property and business interests. Total court costs for a typical $500,000 estate: $1,250 filing + $150 copies + $300 publication = approximately $1,700 before attorney fees.
6 Executor commissions — SCPA §2307
New York sets executor and administrator commissions by a precise statutory formula under SCPA §2307. Unlike Texas (5% on receipts + 5% on disbursements) or Florida (negotiable with a statutory presumption), New York's commission schedule is specific, graduated, and applied to the gross value of probate assets — not net value after debts. The will can modify this schedule, and executors may waive their commission — many family member executors do when they are also primary beneficiaries.
SCPA §2307 executor commission calculator
Statutory rates applied to gross probate estate value — not net
Attorney fees — no statutory schedule in New York
Unlike California (SCPA §10810 statutory percentage) and Florida (§733.6171 tiered schedule), New York has no statutory attorney fee schedule for probate. Attorneys are entitled to "reasonable compensation" based on the work performed, the complexity of the estate, the skill required, and the results achieved. In practice, most New York probate attorneys charge either hourly ($300–$600/hour for Manhattan attorneys; $200–$400/hour upstate) or a percentage of the estate (typically 2%–5%). Always request an engagement letter specifying fee arrangements before work begins.
7 The right of election — surviving spouse protections
New York's right of election under EPTL §5-1.1-A is one of the strongest surviving spouse protections in the United States. Regardless of what the will says — even if the will explicitly disinherits the spouse or leaves them nothing — the surviving spouse can elect to receive the greater of $50,000 or one-third of the net estate.
EPTL §5-1.1-A — The right of election
Cannot be defeated by any will provision — only waived by valid prenup or postnup
Kinship hearings — when distributees are unknown
When someone dies intestate (no will) and the identity or existence of distributees is uncertain — estranged relatives, unknown children, foreign heirs — the Surrogate's Court may order a kinship hearing. This is a formal court proceeding requiring testimony from witnesses and certified documentary evidence (birth, death, and marriage certificates) to establish who the legal heirs are. The court may appoint an attorney ad litem to investigate and represent unknown heirs. Kinship hearings can add months to the administration process and cost $3,000–$10,000 in additional legal fees. If no heirs can be located, the estate escheats to the State of New York under EPTL §4-1.1.
8 New York City — five Surrogate's Courts, five different experiences
New York City's five boroughs are five separate counties — each with its own Surrogate's Court, its own dockets, and its own processing times. Probate is filed in the borough where the decedent lived, not where property is located. If the decedent owned property in a different borough, a certified copy of the Letters Testamentary from the home county is generally sufficient authority in other counties.
Real estate in NYC probate — special considerations
New York City real estate adds layers of complexity to estate administration. NYC's Real Property Transfer Tax (RPTT) applies to property sales exceeding $25,000 within the five boroughs — rates range from 1% to 2.625% of the consideration, paid by the seller (the estate). NYC's Mansion Tax applies to purchases over $1 million (paid by buyer, not the estate). Cooperative apartments (co-ops) — extremely common in NYC — add further complications: the co-op board must approve any transfer, can require an application process of 3–6 months, and may impose additional fees. Many NYC estates with co-op apartments are significantly delayed while awaiting board approval for the transfer to heirs.
9 Ancillary probate — when non-New Yorkers own NY property
If someone dies domiciled in another state or country but owned real property in New York, their estate requires ancillary probate in New York under SCPA §1602. The home state is called the "domiciliary" jurisdiction; New York is the "ancillary" jurisdiction for the property located here.
To open ancillary proceedings in New York, the executor must file authenticated copies of the will and the probate decree from the home state court with the appropriate New York Surrogate's Court. New York will generally recognize a will admitted to probate in another state if it was validly executed under either the laws of that state or New York law. The ancillary proceeding results in New York Letters Testamentary (ancillary) allowing the executor to deal with the NY property.
This is particularly relevant for families of Florida, New Jersey, or Connecticut residents who own a vacation home, investment property, or condo in New York. The home state probate and the NY ancillary proceeding run simultaneously, adding 3–6 months and $3,000–$8,000 in additional legal fees for the New York filing.
10 Key New York probate forms
New York's Surrogate's Court uses standardized forms available through the NY Courts website and NYSCEF. NYC borough courts have their own local forms in addition to statewide forms. The Surrogate's Court Help Center in each borough can assist self-represented individuals with form selection and completion.
Opens probate when a will exists. Form P-1. Filed with the Surrogate's Court in the county of the decedent's domicile. Attach original will, certified death certificate, and schedule of distributees. Triggers issuance of the citation.
Opens administration proceedings for intestate estates. Form A-1. The court appoints an administrator from the statutory priority list: surviving spouse first, then children, then parents, then siblings, etc. Triggers issuance of a citation.
Signed by interested parties who agree to waive formal citation service. When all distributees and beneficiaries sign waivers, the court can proceed without setting a citation return date — significantly accelerating the timeline for obtaining Letters.
Used for voluntary administration of personal property estates valued at $50,000 or less. No full probate required. Filed with the Surrogate's Court along with a death certificate and original will (if any). Filing fee: approximately $1.
The court-issued document granting the executor (Testamentary) or administrator (Administration) legal authority to act on behalf of the estate. New York financial institutions and title companies require original certified copies — not photocopies — of Letters. Order 10–15 at issuance.
Filed by a surviving spouse to exercise the right of election under EPTL §5-1.1-A. Must be filed within 6 months of Letters issuance (extendable to 2 years from death). Once filed, the spouse is entitled to the greater of $50,000 or ⅓ of the net estate.
The formal accounting of all estate receipts and disbursements during administration. Filed with the court or presented to all interested parties who sign Releases (waivers of formal accounting). Required before the Surrogate's Court will approve final distribution.
Signed by each beneficiary to waive the right to a formal accounting and release the executor from liability. If all beneficiaries sign Releases, the executor can skip the formal accounting proceeding and close the estate informally — saving significant time and legal fees.
11 All 62 New York Surrogate's Courts
Every probate and administration proceeding in New York is filed in the Surrogate's Court of the county where the decedent was domiciled at the time of death. New York has 62 counties — each with its own Surrogate's Court. The five NYC boroughs (Manhattan, Brooklyn, Queens, the Bronx, and Staten Island) each have their own Surrogate's Court, even though they are part of the same city. Select your county below for courthouse address, judge information, e-filing status, and local rules.
Showing all 62 New York counties