State probate guide · New York
How probate works in New York.
New York estate proceedings are handled in Surrogate’s Court. Probate is used when there is a will; administration is used when there is no will. In either case, the court issues letters authorizing the estate representative to act.
The administration process
From appointment to distribution.
- 01
File in Surrogate’s Court
The petitioner submits the will and probate petition, or an administration petition when there is no will.
- 02
Address notice and appointment
Interested parties receive the required citation or waivers, and the court decides whether to issue letters.
- 03
Collect and safeguard assets
The estate representative locates, values, and manages estate property and financial accounts.
- 04
Handle debts and taxes
The estate representative reviews claims, pays proper expenses, and completes required tax work before distributing assets.
- 05
Account and distribute
The estate may close through an informal settlement or a judicial accounting, followed by distribution.
Estate representative compensation
New York uses a statutory commission schedule.
SCPA § 2307 generally calculates estate representative commissions on commissionable money and property received and paid out. The rate is progressive, not a single percentage applied to the entire estate.
- The statute treats one-half of the commission as earned on receiving property and one-half on paying it out.
- Specific bequests, jointly held property, and other non-probate transfers may not be commissionable in the same way.
- Multiple estate representatives, will provisions, real-property management, and court rulings can change the final calculation.
Official references
Read the source material.
This page is a general educational overview, not legal advice or a fee quote. Court procedure, compensation, deadlines, and available options depend on the estate, governing documents, applicable law, and court approval.
