This is the statewide guide to settling and planning a New York estate. The two facts that shape everything: New York estate law splits into the EPTL (the substantive “what” — wills, trusts, intestacy) and the SCPA (the procedural “how” — filing, citations, accountings); and New York administers estates through 62 separate county Surrogate’s Courts, with venue set by the decedent’s county of domicile under SCPA 205-206. There is no centralized New York probate court. Understanding which county applies to you is the starting point for every New Yorker.
The EPTL/SCPA framework: New York’s two governing statutes
Almost every question about a New York estate is answered by one of two statutes:
- EPTL — Estate, Powers and Trusts Law: the substantive law. It tells you whether a will is valid (EPTL 3-2.1), who inherits without one (EPTL 4-1.1), how trusts work (EPTL Article 7), and how a fiduciary must behave (EPTL 11-2.3).
- SCPA — Surrogate’s Court Procedure Act: the procedural law. It tells you how to file a probate petition (SCPA 1402), where venue lies (SCPA 205-206), what a fiduciary is paid (SCPA 2307), and how a will contest proceeds (SCPA 1404).
When the two seem to overlap, EPTL supplies the right and SCPA supplies the mechanism.
Verified court framework: 62 counties, venue by domicile
| Item | New York State |
|---|---|
| Court system | 62 county Surrogate’s Courts (no single statewide court) |
| Venue rule | County of the decedent’s domicile at death (SCPA 205-206) |
| Example downstate court | New York County Surrogate’s Court, 31 Chambers Street, New York, NY 10007 |
| Example court | Kings County Surrogate’s Court, 2 Johnson Street, Brooklyn, NY 11201 |
| Example court | Nassau County Surrogate’s Court, 262 Old Country Road, Mineola, NY 11501 |
| Example court | Suffolk County Surrogate’s Court, 320 Center Drive, Riverhead, NY 11901 |
| Substantive law | EPTL |
| Procedural law | SCPA |
| Estate tax | NY Tax Law Art. 26 (the 105% “cliff”) |
| E-filing | NYSCEF (availability varies by county) |
(Always confirm the address, hours, and current fee schedule with the specific county Surrogate’s Court before filing — the courts above are illustrative of the county system, not your assigned court unless you were domiciled there.)
Local property and asset realities across New York
Because “New York” spans a dense metro and vast suburbs and rural areas, what people own — and how it transfers — differs sharply by region:
- New York City (the five boroughs): Estates are dominated by co-op apartments (the decedent owns shares plus a proprietary lease — personal property, not real estate) and high-value condos. Co-op transfers run through the co-op board’s approval process, a step that has no equivalent in suburban estates and frequently slows administration.
- Brooklyn (Kings County): Appreciated brownstones and multi-family townhouses in neighborhoods like Park Slope, Bay Ridge, and Brooklyn Heights create real basis and estate-tax cliff exposure, plus frequent kinship questions in immigrant-heavy areas.
- Long Island (Nassau and Suffolk): Single-family homes (real property, unlike NYC co-ops), boats, small businesses, and East-End second homes in the Hamptons. Crucially, Long Island is two counties — a Mineola estate goes to Nassau’s court, a Riverhead estate to Suffolk’s, and the two are not interchangeable.
- Upstate and suburban counties: Single-family homes, farmland, and family businesses, with smaller-court timelines that often move faster than downstate.
Local filing realities
Filing depends on the county, but the constants statewide are:
- The original will is mandatory for probate — a copy requires a harder proceeding.
- Graduated filing fees apply under SCPA 2402, scaled to estate value.
- NYSCEF e-filing is available in most counties, with downstate metro courts the most developed.
- Small estates of $50,000 or less in personal property qualify for streamlined voluntary administration under SCPA Article 13.
- Timelines run longer in high-volume downstate courts than in smaller upstate ones.
Three county-specific realities every New Yorker should know
- You can’t choose your court. Venue is fixed by domicile (SCPA 205). A Manhattan decedent’s estate cannot be filed in Brooklyn even if the family lives there.
- Domicile can be contested. For someone with homes in two counties (a common downstate-and-Hamptons pattern), the county of true domicile — and thus venue — can be litigated.
- No transfer-on-death deeds. New York does not recognize TOD (transfer-on-death) deeds for real property, so a home titled in the decedent’s sole name passes through the estate — which is exactly why trusts are so valuable here.
A worked New York scenario
Consider Maria, a widow domiciled in Queens who dies with a valid will. She owns a co-op in Forest Hills (shares + proprietary lease), a brokerage account naming her son as beneficiary, and a modest bank account in her sole name. Her estate is filed in the Queens County (New York City) Surrogate’s Court because Queens is her domicile (SCPA 205). The brokerage account passes outside probate to her son by beneficiary designation. The co-op shares and bank account pass through probate; her executor obtains letters testamentary (SCPA 1402), works with the co-op board to transfer the shares, pays debts, files any estate-tax return, and accounts to beneficiaries. Had Maria placed the co-op shares in a revocable trust (EPTL 7-1.12), the co-op would have avoided probate entirely.
Mini-FAQ: New York State estates
Is there one probate court for all of New York? No. New York has 62 county Surrogate’s Courts; your estate is heard in your county of domicile (SCPA 205-206).
Does New York have transfer-on-death deeds? No. New York does not recognize TOD deeds for real property, so solely owned real estate passes through the estate unless a trust holds it.
What’s the difference between the EPTL and the SCPA? The EPTL is the substantive law (wills, trusts, inheritance); the SCPA is the procedural law (filing, citations, fees, accountings).
How do I find the right Surrogate’s Court? Identify the county where the decedent was domiciled at death — that county’s Surrogate’s Court has venue.
Where to get help
Estate matters in New York turn on county-specific procedure layered over statewide EPTL/SCPA rules. For help identifying your court and building a plan, see our Surrogate’s Court guide and FAQ, or book a 30-minute consultation with attorney Russel Morgan of Morgan Legal Group.
Have a question about your estate?
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