Probate Guidance for New York City Executors and Personal Representatives

Being named the executor of a will or asked to serve as the personal representative of an estate in New York City is an honor and a burden in equal measure. You are stepping into a fiduciary role with real legal responsibilities, real deadlines, and real exposure if things go wrong. This site is written specifically for the people who carry that weight: the executors, administrators, and personal representatives who have to get an estate through the Surrogate’s Court in one of the five boroughs.

Where Probate Happens in New York City

Probate in New York is handled by the Surrogate’s Court of the county where the decedent was domiciled. That means a Manhattan resident’s estate goes to New York County, a Brooklyn resident’s to Kings County, and so on through Queens, the Bronx, and Richmond County (Staten Island). The court operates under the Surrogate’s Court Procedure Act (SCPA), which governs how a will is admitted, how fiduciaries are appointed, and how disputes are resolved. As the person seeking appointment, you will file a petition, give notice to the people the law entitles to it, and ask the court to issue letters that prove your authority to act.

What the Court Looks For in a Will

Before a will can control how an estate is distributed, the Surrogate must be satisfied it was validly executed. Under EPTL §3-2.1, a New York will must be signed at the end by the testator, witnessed by at least two attesting witnesses, and accompanied by the testator’s declaration (publication) that the document is the will. When a will meets these requirements, the named executor can move forward. When it does not, or when no will exists, the estate is distributed under the intestacy rules of EPTL Article 4 and the court appoints an administrator instead.

Your Job as a Fiduciary

Whether you are an executor under a will or an administrator of an intestate estate, your core duties are the same: marshal the assets, identify and pay valid debts and taxes, keep beneficiaries informed, and distribute what remains according to the will or the statute. You must keep estate funds separate from your own, document every transaction, and act impartially among the beneficiaries. New York holds fiduciaries to a high standard, and beneficiaries have the right to demand a formal accounting of everything you did.

Taxes and Larger Estates

Most estates owe no New York estate tax, but executors of larger estates need to watch the numbers. For 2026 the New York basic exclusion amount is $7,350,000. New York uses a so-called cliff: once a taxable estate exceeds 105% of the exclusion, roughly $7,717,500, the exclusion is lost entirely and the whole estate becomes taxable. Planning around that cliff is a frequent reason executors of substantial NYC estates seek counsel early.

Explore the Process by Topic

The pages on this site break the process down for personal representatives: formal administration, summary administration of small estates, ancillary probate for out-of-state property and heirs, the day-to-day duties of an executor, and what to do when an estate becomes contested. Each is written from the fiduciary’s chair.

This site provides general information about New York probate, not legal advice for your specific situation. Probate outcomes turn on the facts of each estate. Before you act as a fiduciary, consult a licensed New York attorney.