If a loved one in one of New York City’s five boroughs left a will, that will usually has to be proved in the Surrogate’s Court for the county where they lived. Each borough has its own court — New York County (Manhattan), Kings (Brooklyn), Queens, Bronx, and Richmond (Staten Island). Probate follows the Surrogate’s Court Procedure Act (SCPA), and the will itself must meet New York’s execution rules under EPTL §3-2.1. Here is the process as a working checklist.
Step 1: Locate the Will and Confirm the County
Find the original signed will, not a copy. Confirm the decedent’s legal domicile, because that determines which borough’s Surrogate’s Court has jurisdiction. A Manhattan resident files in New York County even if they passed away at a hospital in another borough.
Step 2: File the Probate Petition
The person named as executor files a probate petition (Form P-1) with the original will, a certified death certificate, and the court filing fee, which is set on a sliding scale tied to the estate’s value. The petition lists the decedent’s distributees — the relatives who would inherit under intestacy (EPTL Article 4) if there were no will.
Step 3: Give Notice to Heirs (Citation)
Every distributee must receive legal notice. Those who sign waivers consent to probate; anyone who does not is served with a citation directing them to appear. This step protects the right to contest and is often where NYC estates slow down if a relative is hard to locate or objects.
Step 4: The Court Admits the Will and Issues Letters
Once the Surrogate is satisfied the will is valid and properly executed, the court admits it to probate and issues Letters Testamentary. These letters are the executor’s legal authority — banks and brokerages along Wall Street or in Long Island City will not release assets without them.
Step 5: Inventory and Manage Assets
The executor collects and values estate property: NYC real estate, bank accounts, and investments. Assets that pass outside the will — jointly owned property, accounts with named beneficiaries, and assets in a revocable trust under EPTL Article 7 — are not part of the probate estate.
Step 6: Pay Debts, Taxes, and Expenses
The executor notifies creditors and pays valid claims, funeral costs, and administration expenses. New York imposes its own estate tax; for 2026 the exclusion is $7,350,000, with a steep cliff at $7,717,500 above which the entire estate becomes taxable, not just the excess. Most NYC estates fall below this, but high-value Manhattan property can push an estate close to the line.
Step 7: Distribute and Close
After debts and taxes are settled, the executor distributes what remains to the beneficiaries named in the will and prepares an accounting. Beneficiaries may sign releases, or the court can settle the account formally.
Talk to a New York Attorney
Probate in a busy borough Surrogate’s Court has its own rhythms, deadlines, and local practices. Before filing, consult a licensed New York attorney who handles estates in your borough to make sure each step is done correctly for your situation.
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