Short answer. In New York, the executor files the original will and a certified death certificate with the Surrogate's Court in the county where the person had their primary residence. With no will, the closest family member asks to be administrator. If the person left less than $50,000 of personal property and no real property in their name alone, a small estate (filing fee $1) may be enough. An estate tax return is due within 9 months only if the estate is over the exclusion for the year of death ($7,350,000 for 2026).
This is an organizer. Probate rules are complex; talk to the court clerk or an attorney.
The first 10 steps
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Work out the New York dates
Enter the date of death to see the New York dates.
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The New York rules behind the steps
Which proceeding
| Situation | Proceeding | Who files |
|---|---|---|
| A will | Probate | The executor named in the will |
| No will | Administration | The closest distributee |
| Personal property under $50,000 | Small estate (voluntary administration), $1 fee | Executor if a will, else the closest distributee |
Owning a house or land in the person's name alone takes an estate out of the small estate process; jointly owned real property doesn't (CourtHelp: Small Estate). An administrator may have to post a bond unless the waivers dispense with it (Oneida County Surrogate's Court).
New York estate tax
| Date of death | Basic exclusion amount |
|---|---|
| 2026 | $7,350,000 |
| 2025 | $7,160,000 |
| 2024 | $6,940,000 |
| 2023 | $6,580,000 |
A resident's estate files when the federal gross estate plus includible gifts is more than the amount. Form ET-706 and payment are due within nine months of death; extensions on Form ET-133 (tax.ny.gov).
Creditor claims: creditors have 7 months from the date letters were first issued to present a claim. A claim presented later can't reach what the executor paid in good faith before it arrived (SCPA 1802; statute text on FindLaw, secondary source).
Official sources
- NY Courts CourtHelp: When Someone Dies
- NY Courts CourtHelp: Probate
- NY Courts CourtHelp: Administration
- NY Courts CourtHelp: Small Estate
- Oneida County Surrogate's Court: Decedent did not leave a will
- NYS Department of Taxation and Finance: Estate tax
- Social Security Administration: When someone dies
- IRS: Deceased taxpayers, filing the estate income tax return (Form 1041)
Checked November 2026.
General information checked November 2026 against the official sources above. It is an organizer, not legal, tax or financial advice, and it doesn't decide which procedure fits your estate: the court and your attorney do. MCC Solutions is not affiliated with any court or state agency. The date tool runs in your browser, and nothing you enter is sent or saved.
Common questions
Do I need to go to Surrogate's Court if there's a will?
Generally yes, to be appointed. The New York courts' CourtHelp page says the executor files the original will and a certified death certificate with the Surrogate's Court in the county of primary residence. A small estate can use the simpler voluntary administration process.
What is a small estate in New York?
Less than $50,000 of personal property. Real property doesn't count toward the limit, but a house or land in the person's name alone means the estate doesn't qualify. The filing fee is $1.
How much is the New York estate tax exclusion for 2026?
$7,350,000 for deaths from January 1 to December 31, 2026, per the Tax Department. It was $7,160,000 for 2025 deaths.
When is the New York estate tax return due?
Within nine months of the death, with any tax due, if the estate is required to file. Form ET-133 asks for an extension.
What does the probate filing fee cost?
The courts say it's based on the dollar value of the estate. Ask the Surrogate's Court clerk for the current schedule.
Other states: Pennsylvania · Florida · California · Texas · New Jersey
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