Estate Planning in New York: EPTL, SCPA & County Surrogate’s Courts

Estate planning in New York is the process of directing how your assets pass at death and who acts for you if you lose capacity, governed substantively by the Estate, Powers and Trusts Law (EPTL) and administered procedurally through the Surrogate’s Court Procedure Act (SCPA). New York has no single statewide probate court — each of its 62 counties runs its own Surrogate’s Court, and venue follows the county where you were domiciled (SCPA 205-206). This hub orients you before you draft a single document.

What makes New York estate planning different: it is county-based, not centralized

Most people search for “the New York probate court” expecting one office. There isn’t one. New York spreads estate administration across 62 separate Surrogate’s Courts, one per county — from New York County (Manhattan) at 31 Chambers Street to rural courts in the Adirondacks. The court that will one day probate your will is determined entirely by where you legally lived when you died, not where your property sits.

That single fact shapes everything on this site. A statewide estate plan has to anticipate which county’s Surrogate’s Court your executor will walk into, because filing fees (SCPA 2402), e-filing availability (NYSCEF), local timelines, and help-center access all vary by county. Our job here is to give you the statewide legal framework — the EPTL and SCPA rules that apply to every New Yorker — and then point you toward the county-specific realities that apply to you. If your goal is to keep your family out of that courthouse entirely, the trusts and incapacity-planning pages below show how.

Start here: the seven pillars of a New York estate plan

• Wills under New York law — what a will controls, the EPTL 3-2.1 execution rules, and what happens if you die intestate under EPTL 4-1.1.
• Trusts and probate avoidance — revocable living trusts, irrevocable Medicaid asset protection trusts, and the 5-year lookback.
• Power of attorney & health care proxy — the three incapacity documents every NY adult needs, including the 2021 statutory POA.
• New York & federal estate taxes — the notorious NY estate tax “cliff” and exemption planning.
• The New York probate process — the step-by-step SCPA path your executor follows after death.
• New York’s Surrogate’s Courts — how the 62-county system works and how domicile sets venue.
• The New York State estate guide — the deep, statewide resource tying it all together.

How estate planning works in New York: the process at a glance

1. Inventory what you own and how title is held. Jointly owned property and beneficiary-designation accounts pass outside a will — a point most people miss.
2. Choose your tools. A will directs probate assets; a revocable trust can avoid probate; tax planning addresses the NY estate tax cliff.
3. Execute documents correctly. EPTL 3-2.1 requires a signature at the end, two witnesses, and statutory formalities — defects are the leading cause of will contests.
4. Plan for incapacity, not just death. A durable power of attorney and health care proxy prevent an Article 81 guardianship.
5. Coordinate beneficiary designations with the rest of the plan so nothing contradicts your will or trust.
6. Review periodically as the law (and the annual estate-tax exemption) changes.

For the courthouse mechanics that follow death, see the New York probate process guide.

New York court & statute snapshot

Common questions about estate planning in New York

Where is my estate probated in New York? In the Surrogate’s Court of the county where you were domiciled at death (SCPA 205) — not where you owned property. See our Surrogate’s Court guide.

Do I owe New York estate tax? New York taxes estates above a state exemption, and the “cliff” can tax the entire estate once you exceed it by 5%. See estate taxes.

Can I avoid probate in New York? Often yes — through a funded revocable living trust, joint ownership, or beneficiary designations. More in our FAQ.

Who stands behind this resource

This statewide guide is published by Morgan Legal Group, the New York estate and probate practice led by attorney Russel Morgan, Esq. Morgan Legal Group concentrates on EPTL/SCPA matters across New York’s county Surrogate’s Courts. Learn more on our about page, and verify our editorial standards there.

Talk through your plan

Estate planning is personal, and the right tools depend on your county, your assets, and your family. To discuss your situation with a New York estate attorney, book a free 30-minute consultation. This page is general legal information, not legal advice.