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.

  1. 01

    File in Surrogate’s Court

    The petitioner submits the will and probate petition, or an administration petition when there is no will.

  2. 02

    Address notice and appointment

    Interested parties receive the required citation or waivers, and the court decides whether to issue letters.

  3. 03

    Collect and safeguard assets

    The estate representative locates, values, and manages estate property and financial accounts.

  4. 04

    Handle debts and taxes

    The estate representative reviews claims, pays proper expenses, and completes required tax work before distributing assets.

  5. 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.

Commissionable amountRate
First $100,0005%
Next $200,0004%
Next $700,0003%
Next $4,000,0002.5%
Above $5,000,0002%
  • 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.