After a death in New York

Small estates

Voluntary administration, also called a small estate proceeding (SCPA Article 13). It covers personal property of $50,000 or less, not counting property set off for the family under EPTL 5-3.1. It does not cover real estate. A close relative, usually the spouse or an adult child, files an affidavit with the Surrogate’s Court in the county where the person lived and gets a certificate to collect assets, pay bills and hand out what is left.

• Limit: $50,000
• Source: the official source

Probate court

In New York, estates are handled by the Surrogate’s Court (one in each county), usually in the county where the person lived.

Creditor claims: No strict cutoff. Creditors should present claims within 7 months after letters are issued (SCPA 1802). After that, an executor who pays out the estate in good faith is protected from late claims.

Official court forms

Surrogate’s Court Forms | New York Courts

The official statewide Surrogate’s Court forms, including probate, administration and small estate.

Small estate form: open the form

The small estate process (voluntary administration) is for personal property of $50,000 or less. File it with the Surrogate’s Court in the county where the person lived. A free guided program that fills out the form is at https://www.nycourts.gov/help/diy-forms/small-estate-affidavit-program

Estate and inheritance tax

• State estate tax: Yes, for estates above $7,350,000 (deaths in 2026). New York taxes estates above its basic exclusion amount, which is adjusted for inflation each year. The New York cliff: if the taxable estate is more than 105% of the exclusion, the exclusion is lost and the whole estate is taxed, at rates up to 16%. Between 100% and 105% the exclusion phases out. Some gifts made within 3 years of death are added back. Return ET-706 is due 9 months after death. New York has no gift tax.
• Inheritance tax: No. New York has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: Yes. Transfer on death deed allowed since July 19, 2024 (Real Property Law 424). It must be signed with the formalities the law requires and recorded with the county clerk before death.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed at the end by the will maker, who declares it is their will, and signed by two witnesses within 30 days. A self-proving affidavit signed before a notary lets the court accept the will without calling the witnesses.

Handwritten wills: Not valid for most people. Only members of the armed forces during war or armed conflict, people serving with them, and mariners at sea can make a valid handwritten, unwitnessed will, and it expires after a set time (EPTL 3-2.2).

Power of attorney and health care directive

Financial power of attorney: New York Statutory Short Form Power of Attorney (General Obligations Law 5-1513), revised June 13, 2021. The principal signs and dates it before a notary, and two witnesses who are not agents also sign (the notary can be one witness). The form now only has to substantially conform. Agents must sign before acting. New York has not adopted the Uniform Power of Attorney Act.

Health care directive: Health Care Proxy (Public Health Law Article 29-C): names a health care agent; signed and dated before two adult witnesses, and the agent cannot be a witness. Living wills have no statute but are honored under court decisions. MOLST is used for seriously ill patients. See the state form.

Death certificates

Certified copies come from the Outside New York City: New York State Department of Health, Bureau of Vital Records, or the local registrar where the death happened. New York City (five boroughs): NYC Department of Health and Mental Hygiene, Office of Vital Records, which is separate from the state.. The funeral home can usually order them for you.

Certified copies go to close family such as the spouse, parent or child, and to people with a documented legal right, such as the executor or administrator. Fees differ between the state office, local registrars and New York City.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

The New York cliff means an estate just over the exclusion can owe a large tax. New York allowed transfer on death deeds starting in July 2024.