Dying Without a Will in New York City: The Intestacy Checklist

When a New York City resident dies without a valid will, the state—not the family—decides who inherits and in what shares. This is called intestacy, and it is governed by EPTL Article 4. The estate still passes through the Surrogate’s Court, but instead of probating a will, the family asks the court to appoint an administrator. Here is the practical roadmap.

Who Inherits Under New York Intestacy

EPTL Article 4 sets a fixed order of distribution. The most common outcomes:

• Spouse and children: the spouse receives the first $50,000 plus half the balance; the children share the rest equally.
• Spouse, no children: the spouse inherits everything.
• Children, no spouse: the children inherit everything, divided equally.
• No spouse or children: the estate passes to parents, then siblings, then more distant relatives in a set sequence.

Note who is left out: an unmarried partner, stepchildren who were never adopted, and close friends receive nothing under intestacy, no matter how close the relationship was.

Who Can Serve as Administrator

The SCPA gives priority to serve in roughly the same order as inheritance—surviving spouse first, then children, then grandchildren, then parents and siblings. The person with priority petitions the Surrogate’s Court for Letters of Administration.

Step-by-Step Administration Checklist

1. Confirm there is genuinely no will after a thorough search of the home, safe deposit box, and any drafting attorney’s files.
2. Identify the decedent’s domicile to choose the right borough—Manhattan, Brooklyn, Queens, the Bronx, or Staten Island.
3. Identify all distributees under EPTL Article 4, including any who must be located through diligent search.
4. File the administration petition with a certified death certificate.
5. Obtain consents from, or serve citation on, anyone with equal or higher priority.
6. Post a surety bond if the court requires it.
7. Receive Letters of Administration, then collect assets, pay debts, and distribute by the statutory shares.

Special NYC Complications

City estates frequently include a co-op or condo, and managing agents will not transfer shares without Letters and often a bond. If distributees are minors—common with young children in Queens or Brooklyn households—the court may appoint a guardian ad litem and require that a child’s share be protected until adulthood. Locating estranged or out-of-state heirs can also stretch the timeline.

Tax Still Applies

Intestacy does not change the tax picture. New York’s 2026 estate tax exclusion is $7,350,000, with the cliff at $7,717,500—once an estate exceeds the cliff, the entire estate is taxed. A larger intestate estate still needs an estate tax filing handled by the administrator.

The Bigger Lesson

Intestacy rarely matches what families would have chosen. A simple will, and for some a revocable trust under EPTL Article 7 to keep assets out of probate, puts you back in control.

Speak With a New York Attorney

Administration proceedings, bonding, and locating heirs each have traps. If a loved one died without a will in New York City, consult a New York attorney before petitioning the Surrogate’s Court.