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New York Probate Guide

County-specific probate court contacts, filing fees, required forms, and step-by-step estate settlement guidance for executors in New York.

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Jump to court, executor, tax, planning, property, and probate-avoidance guides that match your next task.

Types of Probate in New York

New York offers several probate procedures depending on estate value and circumstances.

Most Common

Formal Probate

Court-supervised administration for estates that do not qualify for a shortcut.

Timeline
6-12+ months
Attorney
Recommended
Simplified

Simplified Probate

A shorter court process that may be available for qualifying estates.

Timeline
Varies
Attorney
Recommended
Small Estates

Small Estate Procedure

A limited shortcut for qualifying small estates.

Timeline
Varies
Attorney
Optional

New York Estate Law Overview

New York Estate Tax Info

New York tax information for estates

Yes
State Estate Tax
Yes
Inheritance Tax
Yes
State Income Tax
Federal estate tax info

Federal estate tax only applies to estates exceeding $15,000,000 (2026).

Who Inherits Without a Will?

Intestate succession controls who receives probate property when a New York decedent dies without a valid will.

New York Homestead Protection

New York does not have a Florida/Texas-style constitutional probate homestead shield in this scaffold. Home transfers are handled through title, TOD deed, survivorship, trust, probate, or administration paths. Property tax exemptions may apply separately.

Exempt Property

EPTL 5-3.1 sets aside specified family exemption property for a surviving spouse, or if none or disqualified, children under age 21. These items are not treated as estate assets to the extent the statute applies.