Estate Administration Lawyers in New York City

Probate or Administration: Which One Applies?

Many people use "probate" for the whole process, but New York law separates two paths.

• Probate (there is a will): The named executor files a probate petition under SCPA Article 14. Once the court admits the will, it issues letters testamentary. See our page on letters testamentary.
• Administration (there is no will): When a person dies intestate, a family member petitions under SCPA Article 10 for letters of administration. The estate passes under the intestacy rules in EPTL 4-1.1. See our page on letters of administration.
• Administration with the will annexed (c.t.a.): If there is a valid will but the named executor has died, declines to serve or is ineligible, the court can appoint an administrator c.t.a. under SCPA 1418. The will still controls who inherits. See administrator c.t.a.
• Successor administration (d.b.n.): If a fiduciary dies, resigns or is removed before the estate is finished, a successor can be appointed to complete it. See administrator d.b.n.

Letters of either kind are the document banks, brokerages, title companies and government agencies ask for before they will deal with anyone on behalf of the estate.

What Passes Through Administration and What Does Not

Only probate assets go through the estate. These are assets the decedent owned in their sole name without a beneficiary designation, such as a bank account in the decedent's name alone, a car, a brokerage account with no transfer-on-death beneficiary, or a co-op or house titled only to the decedent.

Many assets pass outside the estate:

• Joint accounts with right of survivorship
• Payable-on-death and "in trust for" (ITF) bank accounts
• Life insurance, IRAs and 401(k)s with a living named beneficiary
• Real estate held as joint tenants or as tenants by the entirety with a surviving spouse
• Assets held in a living trust

If every asset passes outside the estate, formal administration may not be needed. When a bank account has no beneficiary, it usually requires letters. See bank account with no beneficiary after a death in NY.

Which Surrogate's Court Has Jurisdiction

Each county in New York has a Surrogate's Court. Under SCPA 205 and 206, the estate of a New York domiciliary is administered in the county where the decedent was domiciled at death. Domicile means the person's permanent home, which is not always the address on the death certificate. A nursing home stay, for example, does not by itself change domicile.

The five New York City counties each have their own court:

• Manhattan: New York County Surrogate's Court, 31 Chambers Street
• Brooklyn: Kings County Surrogate's Court, 2 Johnson Street
• Queens: Queens County Surrogate's Court, 88-11 Sutphin Boulevard, Jamaica
• The Bronx: Bronx County Surrogate's Court, 851 Grand Concourse
• Staten Island: Richmond County Surrogate's Court, 18 Richmond Terrace

The five courts apply the same statutes, but each has its own staff, local practices and caseload, and processing times differ from county to county. If the decedent lived outside New York but owned property here, such as a Manhattan apartment, the estate may need ancillary letters from the court in the county where the property is located under SCPA Article 16. See ancillary letters in New York. For Brooklyn estates, see also our Brooklyn estate lawyer page.

Who Inherits When There Is No Will: EPTL 4-1.1

New York's intestacy statute sets a fixed order. The people who inherit are called distributees.

• Spouse and children: The spouse receives $50,000 plus one-half of the remaining estate. The children share the other half by representation.
• Spouse, no children: The spouse receives everything.
• Children, no spouse: The children receive everything, by representation. A deceased child's share passes to that child's own children.
• Parents, no spouse or children: The surviving parent or parents receive everything.
• Siblings: If there is no spouse, child or parent, brothers and sisters inherit. The children of a deceased sibling take that sibling's share.
• Grandparents and more remote relatives: Half goes to the paternal side and half to the maternal side, passing to grandparents or their descendants. The statute limits how far this reaches, generally to first cousins and first cousins once removed.
• No eligible relatives: The estate goes to the State of New York.

Two examples. First, a Queens resident dies with a $400,000 probate estate, a spouse and two adult children. The spouse receives $50,000 plus half of the remaining $350,000, for a total of $225,000. Each child receives $87,500, before expenses and debts. Second, a Bronx resident dies unmarried with no children and no living parents, survived by one sister and the two children of a brother who died earlier. The sister takes one-half. The brother's two children split his half.

Some situations need more careful analysis. These include a child born outside marriage, an adopted child, a stepchild who was never adopted, or a spouse who may be disqualified under EPTL 5-1.2, for example for abandonment. Half-siblings inherit the same as full siblings in New York.

Who Has the Right to Serve as Administrator: SCPA 1001

The court does not simply appoint whoever files first. SCPA 1001 sets the priority among distributees who are eligible to serve:

1. The surviving spouse
2. The children
3. The grandchildren
4. The father or mother
5. The brothers or sisters
6. Any other distributee, with preference generally given to the one entitled to the largest share

Not every distributee can serve. Under SCPA 707, the court cannot issue letters to a minor, a person adjudged incompetent, a non-domiciliary alien (with limited exceptions), or a felon. The court can also find a person ineligible for reasons such as substance abuse, dishonesty or improvidence. See serving as administrator or executor with a felony conviction.

If no eligible distributee petitions, the Public Administrator for that county may administer the estate. Each of the five New York City counties has its own Public Administrator.

Renunciations, Waivers and Citations

A petitioner usually has to bring every distributee with an equal or prior right to serve into the proceeding. There are two ways to do that.

• Renunciation and waiver: A distributee signs and has notarized a renunciation of the right to serve and a waiver of citation, often with a consent to the petitioner's appointment. This is the fastest route when the family agrees.
• Citation: If a distributee will not sign, cannot be located or is a minor or incapacitated, the court issues a citation, which is formal notice of the proceeding. It must be served before a return date. Minors and incapacitated persons may receive a guardian ad litem.

The petition must also establish the family tree. In straightforward cases, a sworn family tree affidavit or affidavit of heirship is enough. When the distributees are more distant relatives, such as cousins, the court may require proof of kinship through birth, marriage and death records, and sometimes a hearing.

When an Heir Cannot Be Found

A missing relative does not have to stop the estate. The petitioner must show the court a diligent search. That can include public records searches, social media, last known addresses and contact with other relatives. When the search fails, the court can permit service of the citation by publication. The court may appoint a guardian ad litem to protect the missing person's interest. At the end of the estate, a share belonging to a distributee who still cannot be found can be paid into court under SCPA 2222 and held until the person or their successors claim it.

The Administrator's Bond

An executor named in a will is often excused from posting a bond because the will waives it. An administrator usually has no such waiver. Under SCPA Article 8, the court generally requires a surety bond to protect the distributees and creditors. The bond is usually sized to the value of the estate's personal property, plus estimated rents and the probable recovery in any lawsuit the estate brings. The administrator pays an annual premium from estate funds.

The bond can be reduced or eliminated in some cases. All adult distributees may consent to dispense with it. Or the court can restrict the letters so that funds go into a restricted account that cannot be withdrawn without a court order. Real property in an intestate estate also often comes with limits. Title vests in the distributees at death, and an administrator may need the consent of the distributees or a court order before selling the property.

Temporary, Limited and Restricted Letters

Sometimes an estate needs a representative before full letters can issue. Examples include a lawsuit deadline, a building that needs management, or a family dispute over who should serve.

• Temporary letters of administration (SCPA Article 9): These appoint someone to protect estate assets while the main proceeding is pending.
• Preliminary letters testamentary (SCPA 1412): The will-case counterpart, which lets a named executor act while probate is pending.
• Limited letters (SCPA 702): These authorize a narrow task, such as commencing a wrongful death action or obtaining records, without granting full authority over the estate.
• Restricted letters: These are full letters with conditions, most often that no money be withdrawn or real property sold without further court order.

Small Estates: Voluntary Administration Under SCPA Article 13

If the decedent's probate personal property is worth $50,000 or less, excluding certain property set aside for a surviving spouse or children under EPTL 5-3.1, the family may be able to use voluntary administration instead of full letters. A distributee files an affidavit with the Surrogate's Court and receives a certificate as voluntary administrator. No bond is required, and the filing fee is lower.

The process has limits. It covers personal property only. A house or co-op titled solely to the decedent cannot be transferred this way. A voluntary administrator also has fewer powers than a full administrator. If the estate includes real property in the decedent's sole name, or if the personal property exceeds the threshold, full administration is usually required.

After Appointment: The Administrator's Duties

Once letters issue, the administrator is a fiduciary. The administrator must act in the interests of the estate and the distributees and keep estate money separate from personal funds. Typical tasks include:

• Getting an employer identification number (EIN) and opening an estate bank account
• Collecting and valuing assets, including bank and brokerage accounts, refunds and personal property
• Securing and insuring any real property. See access to a house after a death.
• Dealing with a family member who is living in an estate property. See a beneficiary living in an inherited house.
• Filing the decedent's final income tax returns and the estate's fiduciary income tax returns
• Paying funeral expenses, administration expenses and valid debts
• Keeping records of every dollar received and spent, because the administrator will have to account for it

Recovering Assets Held by Others

When a relative, caregiver or former business partner holds estate property, or when no one will say where an account went, the administrator can file a discovery and turnover proceeding under SCPA 2103. The court can compel people to appear and answer questions under oath and can order property returned to the estate. See discovery and turnover proceedings in NYC.

Creditor Claims and the Seven-Month Period

SCPA 1802 is often misdescribed. It does not create a seven-month deadline after which all claims are barred. It protects the fiduciary. If a creditor does not present a claim within seven months after letters issue, including temporary or preliminary letters, and the fiduciary in good faith pays other claims or distributes assets, the fiduciary is generally not personally liable to the late creditor for the property already paid out. A late claim can still be paid from estate assets the fiduciary has not yet distributed. Separate statutes of limitations still apply to the underlying debts.

For that reason, administrators often hold back final distributions until at least seven months after appointment. If the estate cannot pay all its debts, SCPA 1811 sets the order of payment. Administration expenses and reasonable funeral expenses come first, followed by debts given preference under federal and state law, such as taxes, and then other categories in order. Heirs are generally not personally responsible for a decedent's debts beyond what they receive from the estate.

New York Estate Tax

New York has its own estate tax, separate from the federal tax and with a much lower exemption. For deaths in 2025, the New York basic exclusion amount is $7,160,000. The figure is adjusted for inflation each year. A New York estate tax return (Form ET-706) is generally due nine months after death if the gross estate, plus certain taxable gifts made within three years of death, exceeds the exclusion amount.

New York has a feature often called the "cliff." If the taxable estate exceeds the exclusion amount by more than 5 percent, the exclusion is lost entirely and the whole estate is taxed. Assets that pass outside the estate, such as life insurance and jointly held property, count toward the gross estate for tax purposes even though they are not part of administration. Most estates fall well below the federal exemption, but a New York estate with a Manhattan apartment and retirement accounts can approach the state threshold.

Administrator Commissions Under SCPA 2307

An administrator is entitled to statutory commissions, computed on the property received and paid out:

• 5% on the first $100,000
• 4% on the next $200,000
• 3% on the next $700,000
• 2.5% on the next $4,000,000
• 2% on everything above $5,000,000

Real property generally counts toward commissions only if the administrator sold it or collected rents from it. Commissions are taxable income to the administrator, so a family member who is also a distributee sometimes waives them. Attorney's fees are separate. They are paid from the estate and are subject to court review for reasonableness.

Accounting and Closing the Estate

Before final distribution, the administrator must account for everything that came in and went out. There are two ways to do this.

• Informal accounting: The administrator gives the distributees a written account. Each distributee signs a receipt and release in exchange for their share. This works when everyone agrees and is fully informed.
• Judicial accounting (SCPA Article 22): The administrator files an account with the court, all interested parties are cited, and the court issues a decree settling the account. A judicial accounting gives the administrator the strongest protection from later claims. A distributee who does not trust the administrator can also ask the court to compel an accounting under SCPA 2205.

We prepare informal accounts in the same schedule format the court uses for judicial accounts. That way, if a distributee objects, the account can go to court without being rebuilt. See our page on estate and trust accountings.

Disputes During Administration

Most disputes in an intestate estate concern money and control. Typical issues include who should serve, whether a sale price for a house was fair, whether the administrator sold property to a relative or friend, how long distribution is taking, and whether personal items disappeared. Distributees can object to an accounting, ask the court to block a sale, or petition to remove an administrator under SCPA 711 and 719. See removing an administrator in New York and breach of fiduciary duty. We represent both administrators defending their decisions and distributees challenging them. For estates where a will is involved, see will contests.

How Long Estate Administration Takes in New York

There is no fixed timeline. As a general guide:

• Gathering documents and signatures: A few weeks to a few months, depending on how quickly death certificates, family records and renunciations come in.
• Court processing of the petition: Several weeks to several months, depending on the county and on whether citations or kinship proof are needed.
• Collecting assets and paying debts: Usually at least seven months, because of the SCPA 1802 creditor period. Longer if real property must be sold or an estate tax return is required.
• Accounting and distribution: Weeks for an informal accounting with cooperative distributees. Considerably longer for a contested judicial accounting.

A simple uncontested estate often takes about a year from start to finish. Missing heirs, disputes, litigation or tax filings can extend that. See a sample NYC probate timeline for a step-by-step example.

Frequently Asked Questions

Do I need a lawyer to get letters of administration in New York?

The law does not require one, and the Surrogate's Courts accept filings from individuals. In practice, administration petitions are rejected or delayed for missing documents, incomplete family trees, defective renunciations or unresolved bond questions. A lawyer is most useful when distributees are distant relatives, someone cannot be found, the family disagrees, or the estate includes real property or a business.

Can the administrator sell the decedent's house?

Often, but not automatically. In an intestate estate, title to real property passes to the distributees at death, and letters of administration are frequently restricted as to real property. A sale usually requires the distributees' consent or a court order. If one distributee wants to keep the property, a buyout may be possible.

What if a relative refuses to sign the renunciation?

The petitioner can serve that relative with a citation. The relative then has the chance to appear and object. The court decides who should serve based on SCPA 1001 priority and eligibility.

What does an administrator get paid?

Statutory commissions under SCPA 2307, calculated on a sliding scale described above, plus reimbursement of reasonable expenses. Commissions are taxable income and can be waived.

Are creditor claims barred after seven months?

No. The seven-month period under SCPA 1802 protects an administrator who pays claims or distributes assets in good faith. A late creditor can still be paid from assets the administrator has not yet distributed.

Is there a shortcut for a small estate?

If the probate personal property is $50,000 or less, voluntary administration under SCPA Article 13 may be available. It does not cover real property in the decedent's sole name. For ways to plan around probate in the first place, see avoiding probate in New York.

Speak With a New York Estate Administration Lawyer

The Law Offices of Albert Goodwin handles estate administration in the Surrogate's Courts of New York, Kings, Queens, Bronx and Richmond Counties, and in surrounding counties. We prepare administration petitions, obtain renunciations and serve citations, handle bond and restricted-letters issues, recover assets through discovery and turnover, prepare accountings, and represent fiduciaries and distributees in disputes. We have offices in Manhattan, Brooklyn and Queens. Call 212-233-1233 or email [email protected].