Cost is the second question most New York City families ask about probate, right after timing. The total depends on the size and complexity of the estate, but the categories are predictable. Here is a checklist of what actually comes out of an NYC estate — and what does not.
Surrogate’s Court Filing Fees
The Surrogate’s Court charges a probate filing fee on a sliding scale tied to the value of the estate. Small estates pay a modest fee; larger estates pay more, up to the top tier. This fee is set by statute and is the same whether you file in Manhattan, Brooklyn, Queens, the Bronx, or Staten Island. There are also small charges for certified copies of Letters Testamentary, which you will need for banks and the borough’s title companies.
Executor Commissions
New York law sets the executor’s commission by statute under SCPA §2307, calculated as a percentage of estate assets that pass through the executor’s hands. The rate steps down as the estate grows — higher percentages on the first dollars, lower percentages on the largest tiers. A family member serving as executor may choose to waive the commission, especially when they are also a beneficiary.
Attorney’s Fees
Legal fees are separate from the executor’s commission. New York attorneys may charge hourly, a flat fee, or a reasonable percentage, and Surrogate’s Court can review fees for reasonableness. A straightforward, uncontested estate costs far less than one with a will contest or a judicial accounting.
Other Administration Expenses
- Appraisals of NYC real estate, co-ops, or valuable personal property
- Accountant fees for estate income and tax returns
- Bond premiums, if the court requires the executor to post a bond
- Property carrying costs — maintenance, co-op fees, taxes — until real estate is sold or transferred
Don’t Forget Estate Tax
New York imposes its own estate tax. For 2026, the exclusion is $7,350,000, with a notorious cliff at $7,717,500 — cross it and the entire estate is taxed, not just the amount over the line. Given Manhattan and Brooklyn real estate values, this matters more here than in many parts of the country. There is no separate state probate tax, but the estate tax can dwarf every other cost combined for larger estates.
How New Yorkers Reduce Probate Costs
Assets that pass outside probate — jointly held property, beneficiary-designated accounts, and assets in a revocable living trust under EPTL Article 7 — avoid the filing fee and shorten administration. A revocable trust avoids probate but provides no estate tax savings; an irrevocable trust may be used for tax or Medicaid planning, subject to the five-year look-back.
Talk to a New York Attorney
Costs vary widely by estate. Before assuming probate will be expensive — or cheap — consult a licensed New York attorney who can estimate fees and taxes for your specific situation and borough.
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