Executor Checklist for New York: Complete 2026 Probate Guide

Your aunt passed away last month in Brooklyn. She owned a co-op apartment, a retirement account, a checking account, and a small life insurance policy. She named you executor in her will, and now you're trying to figure out where to even start. New York probate doesn't go through a "probate court" — it goes through something called Surrogate's Court. The forms are different, the fees are different, and if the estate is over a certain size, there's a state estate tax to deal with. You need New York-specific answers.

This is your step-by-step New York executor checklist — every form, every deadline, every fee, specific to how New York probate actually works in 2026. If you're looking for a general overview of the executor role first, start with our Executor's Complete Guide to Probate and come back here for the New York details.

Important: This guide is for informational purposes only and does not constitute legal advice. Probate laws are complex and vary by county within New York. Always consult with a licensed attorney authorized to practice law in New York before making legal or financial decisions about an estate.

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Quick Reference: New York Surrogate's Court Contact

New York Surrogate's Court Website: nycourts.gov/courthelp/WhenSomeoneDies/probate Phone: (646) 386-5700 (NYC Courts General Info) Filing Fee: $45 -- $1,250 Small Estate Threshold: $50,000 Creditor Period: 7 months State Estate Tax: Yes (estates over ~$7.16 million in 2025; ~$7.35 million in 2026)

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Your New York Executor Checklist

Step 1: Immediate Actions (First 7 Days)

Before you set foot in Surrogate's Court, there are things that need to happen right away. These protect the estate, protect you, and set the foundation for everything that follows.

Order death certificates. You'll need more than you think. Order 10-15 certified copies from the NYC Department of Health (for NYC boroughs), the local registrar, or the funeral home. Banks, insurance companies, brokerage firms, and government agencies will each want their own certified copy. In New York, certified copies cost approximately $15 each — plan to spend $150-225 on this step.

Secure the property. If the deceased owned real property or a co-op, make sure it's locked and the utilities are maintained. Check that homeowner's or renter's insurance is current. In New York City, co-op boards may have their own requirements when a shareholder dies — notify the building's managing agent promptly. If there are vehicles, make sure they're parked legally (especially in NYC, where alternate side parking doesn't pause for grief) and insured.

Locate the original will. You need the original, not a copy. Check the deceased's home, their attorney's office, and any safe deposit box. In New York, if the will was deposited with the Surrogate's Court for safekeeping during the person's lifetime, you can petition the court to release it. Without the original, you may face a lengthy process to prove a lost will — or the estate may be distributed under intestacy law.

Notify immediate family. Let beneficiaries and close family members know that you've been named executor and that you'll be managing the probate process. You don't need to share financial details yet — just that you're handling things and will keep them informed. Setting expectations early reduces the communication burden significantly.

Gather financial records. Start collecting bank statements, investment account information, mortgage documents (or co-op proprietary lease and stock certificates), credit card statements, tax returns, and insurance policies. In New York, also locate any New York State tax returns — this will be important for the state estate tax analysis later. The more organized you are now, the smoother every subsequent step will be.

Step 2: Determine If Full Probate Is Required

Not every New York estate needs formal probate through Surrogate's Court. Before you file anything, check whether simpler options are available.

Voluntary administration (small estate procedure). If the estate's total personal property (not counting real estate) is $50,000 or less, you may qualify for voluntary administration — New York's simplified probate procedure. Instead of a full probate proceeding, you file a simple petition, and the court issues a certificate that lets you collect and distribute the deceased's assets. There's no formal appointment as executor, no publication requirement, and the process is significantly faster and cheaper.

Assets that bypass probate entirely. Before calculating whether you need probate, identify assets that pass outside of it:

• Joint bank accounts with right of survivorship
• Life insurance policies with named beneficiaries
• Retirement accounts (IRAs, 401(k)s) with named beneficiaries
• Payable-on-death or transfer-on-death accounts
• Real property held as joint tenants with right of survivorship
• Assets held in a trust

If the only assets that remain after excluding these items are below $50,000, voluntary administration may be all you need.

If the estate includes real property. Real property (houses, land, co-op shares) generally requires full probate in New York, regardless of value. You cannot transfer real property through voluntary administration. If real estate is involved, plan on formal probate.

Step 3: File the Probate Petition in Surrogate's Court

This is the step that officially starts the probate process in New York.

File a Probate Petition. The petition is filed with the Surrogate's Court in the county where the deceased resided at the time of death. New York doesn't use "Superior Court" or "District Court" for probate — it's Surrogate's Court exclusively. The petition asks the court to admit the will to probate and to appoint you as executor. In New York City, each borough has its own Surrogate's Court (Manhattan, Brooklyn, Queens, Bronx, Staten Island).

Submit the original will. You must file the original will with the Surrogate's Court. Copies are not accepted unless you go through a separate proceeding to prove a lost or destroyed will.

Pay the filing fee. New York probate filing fees are based on the gross value of the estate and range from $45 to $1,250. For estates over $500,000, the fee is $1,250. This is paid when you file the petition.

Obtain citations or waivers. Before the court will admit the will, all persons who would inherit under intestacy law (called "distributees") must either waive citation (agree to the probate) or be served with a citation (formal notice that gives them the opportunity to object). If all distributees sign waivers, probate can proceed quickly. If any refuse or can't be located, you'll need to serve formal citations, which adds time. The court will not schedule a hearing until all citations are returned or waivers are filed.

The probate hearing. Once all waivers are filed or citations are returned, the court schedules a hearing. If there are no objections, the hearing is brief — the judge reviews the petition, confirms the will's validity, and issues a Decree Granting Probate and Letters Testamentary. In New York, Letters Testamentary may not be issued the same day — expect a few days to a couple of weeks, depending on the county.

For context on what the overall process looks like step by step, our general executor checklist covers the phases that apply in every state.

Step 4: Notify Creditors and Beneficiaries

New York has specific requirements for creditor notification — and one of the longest creditor periods in the country.

Publish a notice. Once Letters Testamentary are issued, you should publish a notice to creditors in a newspaper. While New York doesn't strictly require publication in the same way California does, most attorneys recommend it because it helps start the statute of limitations on creditor claims. Publication typically runs for 3 consecutive weeks in a local newspaper, costing $200-500.

Send notice to known creditors. Mail written notice to all creditors you know about or can reasonably identify. Direct notice to a known creditor is important because it starts the clock on their deadline to file a claim.

The creditor claim window: 7 months. New York has one of the longest creditor periods in the country — 7 months from the date Letters Testamentary are issued. During this time, creditors can file claims against the estate. You should not make final distributions until this window closes. While you can pay clearly valid ongoing expenses (utilities, insurance, mortgage payments), hold off on distributing the estate to beneficiaries until the 7-month period expires. Understanding how debt works after someone dies will help you evaluate which claims are legitimate.

Notify beneficiaries. All beneficiaries named in the will and all distributees (persons who would inherit if there were no will) must be notified of the probate proceeding. Beneficiaries have specific legal rights, including the right to receive a copy of the will and to be notified of all major estate actions.

Step 5: Inventory and Appraise Assets

New York requires the executor to compile a thorough accounting of all estate assets.

Prepare an inventory. While New York does not require a formal inventory filing with the court in all cases (unlike some states), you must maintain an accurate inventory of all estate assets for accounting purposes and for the estate tax return if applicable. The inventory lists every asset, its fair market value as of the date of death, and any encumbrances.

No court-appointed appraiser. New York does not require a court-appointed probate referee. You can value most assets yourself using bank statements, brokerage statements, and other records. For real estate, co-op shares, business interests, or valuable personal property, hire a professional appraiser — especially if the estate may owe state estate tax, as the Tax Department will scrutinize valuations.

Co-op apartments. This is a New York-specific consideration. Co-op apartments are technically shares in a corporation plus a proprietary lease, not real property. Transferring co-op shares requires not only probate but also co-op board approval of the new shareholder. If the will leaves the co-op to a beneficiary, that beneficiary must apply to the board and meet its financial requirements. If the board rejects them, the executor may need to sell the shares instead. Factor this into your timeline.

Right of election for surviving spouse. Under New York's Estates, Powers and Trusts Law (EPTL), a surviving spouse has the right to elect against the will and claim the greater of $50,000 or one-third of the net estate. This is called the "right of election" or "elective share." If the surviving spouse believes the will doesn't provide enough, they can exercise this right within 6 months of Letters Testamentary being issued. As executor, you need to be aware of this possibility and plan accordingly.

Step 6: Pay Debts, Taxes, and Expenses

This is where New York differs significantly from states without a state estate tax.

Evaluate creditor claims. Review each claim carefully. Accept valid claims, negotiate settlements where appropriate, or reject claims you believe are invalid. Keep detailed records of every claim and your decision-making process.

New York has a state estate tax. This is the big one. New York imposes its own estate tax on estates exceeding approximately $7.16 million for 2025 deaths and $7.35 million for 2026 deaths (this threshold is adjusted annually for inflation — verify the current number for the year of death). And here's the critical detail: New York's estate tax has a "cliff" provision. If the estate exceeds the exemption by more than 5%, the entire estate is taxable — not just the amount over the threshold. For example, if the exemption is $7.16 million and the estate is worth $7.52 million or more, the entire estate is subject to tax. Rates range from 3.06% to 16%. This cliff makes estate tax planning in New York critically important. File New York estate tax return (Form ET-706) within 9 months of death.

Federal estate tax. If the estate exceeds the federal exemption — $15 million per person as of 2026 (adjusted annually for inflation) — you'll also need to file a federal estate tax return (Form 706). The vast majority of New York estates are below this threshold.

File the decedent's final income tax returns. The deceased's final federal and New York State income tax returns are due by April 15 of the year following death. If the estate generates income during probate (rental income, investment dividends, interest), you'll also need to file separate estate income tax returns (federal Form 1041 and New York State Form IT-205).

Pay debts and expenses in proper order. New York law establishes a priority for paying estate debts: administration expenses, funeral costs (up to a reasonable amount), federal and state taxes, debts with statutory preference, and then general creditors. Following this priority protects you from personal liability. For more on how executor compensation works across states, see our detailed guide.

Step 7: Distribute Assets and Close the Estate

New York requires a formal accounting process before the estate can be closed.

Prepare a formal accounting. Surrogate's Court requires a formal accounting (also called a judicial accounting) that details every transaction during the estate administration — assets collected, income received, debts paid, fees charged, taxes paid, and the proposed distribution to each beneficiary. This is one of the more rigorous accounting requirements among all states.

Serve the accounting on all interested parties. Beneficiaries and distributees must receive a copy of the accounting and have the opportunity to object. If everyone agrees, they can sign receipts and releases, which can streamline court approval.

Petition for judicial settlement. File a petition with the Surrogate's Court asking the court to approve the accounting and authorize the final distribution. The court reviews the accounting, resolves any objections, and issues a Decree of Judicial Settlement approving the distribution.

Distribute assets according to the will. After court approval, transfer assets to beneficiaries as directed. Get signed receipts from each beneficiary confirming they received their distribution. For co-op transfers, work with the managing agent to complete the board approval process.

Get discharged. Once all assets are distributed and the court has approved the accounting, you're formally discharged from your duties. Keep copies of everything — you may need them for years.

For a broader look at how the probate timeline typically unfolds, including what causes delays, see our detailed timeline breakdown.

New York-Specific Probate Rules to Know

Beyond the step-by-step process, there are several New York-specific rules that can significantly affect how you manage the estate.

Surrogate's Court Procedure Act (SCPA). New York probate is governed by the SCPA — not the UPC (Uniform Probate Code) that many other states follow. This means procedures, forms, and terminology may differ from what you'd find in general probate guides. When researching, always look for New York-specific resources.

Estate tax cliff. As noted above, New York's estate tax has a 5% cliff. If the taxable estate exceeds the exemption amount (approximately $7.16 million for 2025; $7.35 million for 2026) by more than 5%, the exemption is completely eliminated and the full estate value is taxed. This is unusual among states with estate taxes and can create a situation where a small increase in estate value results in a massive tax bill. For estates near the threshold, consult with a tax attorney or CPA immediately.

Executor compensation (SCPA 2307). New York sets executor compensation by statute based on the value of property received and distributed:

• 5% of the first $100,000
• 4% of the next $200,000
• 3% of the next $700,000
• 2.5% of the next $4,000,000
• 2% of everything above $5,000,000

If there are multiple executors, the fees are split based on the number of executors (not multiplied). Two executors split the same total fee. This is different from California, where each executor receives the full statutory fee.

EPTL right of election. The surviving spouse's right to elect against the will (one-third of the net estate or $50,000, whichever is greater) is one of the most significant provisions in New York estate law. The election must be exercised within 6 months of Letters Testamentary being issued (or within certain extended deadlines in some circumstances). The executor should inform the surviving spouse of this right promptly.

Kinship proceedings. If the deceased died without a will (intestate), or if there are beneficiaries whose relationship to the deceased needs to be established, the court may require a kinship hearing. A special referee is appointed to investigate and confirm the identity and relationship of potential heirs. This can add months to the process and significant legal fees.

Filing deadline for the will. New York requires that a will in your possession be filed with the Surrogate's Court within a reasonable time after death. There's no specific statutory deadline, but unreasonable delay can result in legal consequences and may give rise to a presumption that the will was revoked or is invalid.

What HeirPortal Does for New York Executors

When you set up an estate in HeirPortal, New York-specific deadlines and requirements populate automatically — the 7-month creditor period, the estate tax filing deadline, the right of election window, and key court dates. Your family members see the same timeline you do, which means fewer calls asking "what's happening with the estate?" and more time spent actually moving things forward. You can check our state coverage page to see exactly what's included.

FAQ

How long does probate take in New York?

Most New York estates take 12-24 months from the initial filing to final distribution. Simple estates with cooperative families and no complications can sometimes close in 9-12 months. Complex estates — those involving estate tax returns, contested wills, kinship proceedings, co-op transfers, or family disputes — can take 2-3 years or longer. The 7-month creditor period alone means even simple estates take a minimum of 8-9 months. Voluntary administration for small estates can be completed in 2-4 months.

Do I need a lawyer for probate in New York?

Technically, no — New York allows pro se representation in Surrogate's Court. However, Surrogate's Court proceedings are procedurally complex, particularly in New York City counties. The citation process, formal accounting requirements, and estate tax considerations make attorney representation highly advisable for estates of any significant value. For estates under $50,000 that qualify for voluntary administration, self-representation is more practical. The Surrogate's Court self-help resources provide guidance for those going without an attorney.

What is the small estate threshold in New York?

New York's voluntary administration threshold is $50,000 in personal property (excluding real estate). If the estate's personal property falls below this amount and doesn't include real property, you can use the simplified voluntary administration procedure instead of full probate. Real property of any value requires formal probate.

How much does probate cost in New York?

The major costs break down as follows:

• Court filing fee: $45 -- $1,250 (based on estate value)
• Attorney fees: Typically 2-5% of estate value; negotiable (not set by statute for attorneys)
• Executor fee: Statutory — 5% of first $100K, 4% of next $200K, 3% of next $700K
• Newspaper publication: $200 -- $500
• Certified death certificates: $150 -- $225 (for 10-15 copies)
• Appraisal fees: $300 -- $3,000+ for real estate or co-op

On a $500,000 estate, total costs (including attorney fees, executor fees, and expenses) can reach $25,000-$40,000. The filing fee alone for estates over $500,000 is $1,250.

Does New York have an estate tax?

Yes. New York imposes a state estate tax on estates exceeding approximately $7.16 million for 2025 deaths and $7.35 million for 2026 deaths (adjusted annually for inflation). The critical detail is the 5% cliff: if the estate exceeds the exemption by more than 5%, the entire exemption is eliminated and the full estate is taxable. Tax rates range from 3.06% to 16%. The New York estate tax return (Form ET-706) is due within 9 months of the date of death. For estates near the threshold, professional tax planning is essential.

Can I avoid probate in New York?

Yes, several strategies can minimize or avoid probate in New York:

• Living trust: Assets in a revocable living trust pass outside of probate
• Joint ownership with right of survivorship: Property passes automatically to the surviving owner
• Beneficiary designations: Life insurance, retirement accounts, and payable-on-death accounts bypass probate
• Transfer-on-death (TOD) registration: Available for securities
• TOD deeds for real estate: New York allows TOD deeds for real estate (effective July 2024), allowing property to pass directly to named beneficiaries without probate
• Voluntary administration: Estates under $50,000 in personal property use a simplified process
• Life estate deeds: Transfer property while retaining the right to live there

What happens if the executor lives outside New York?

New York allows out-of-state executors to serve, but the executor must designate the Secretary of State as their agent for service of process. The executor must also file a consent to jurisdiction with the Surrogate's Court. Non-resident executors from states that do not allow New York residents to serve as executors may face restrictions under New York's reciprocity requirement. If you're managing an estate from out of state, hiring a local attorney to handle court appearances is strongly recommended.

What is Surrogate's Court?

Surrogate's Court is the New York court that handles all probate and estate matters. Every county has its own Surrogate's Court. In New York City, each borough (Manhattan, Brooklyn, Queens, Bronx, Staten Island) has a separate Surrogate's Court. The court is governed by the Surrogate's Court Procedure Act (SCPA), which sets the rules for filing petitions, issuing letters testamentary, resolving disputes, and approving accountings. Surrogate's Court also handles guardianships, adoptions, and trust-related matters.

Executor Checklists for Other States

Looking for executor guidance specific to another state? We have detailed checklists for:

Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | DC | Delaware | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

Don't see your state? Check our state coverage page for probate requirements in all 50 states plus DC.

New York probate moves at its own pace — the 7-month creditor period, the formal accounting requirement, and the potential for state estate tax mean this process demands patience and careful attention to detail. But every step is navigable when you know what's coming. The fact that you're researching this now puts you ahead of most executors. Take it one step at a time, lean on professionals where the stakes are high, and keep moving forward.