The New York Surrogate’s Court is the county-level court that handles what happens to a person’s property and legal affairs after they die, along with adoptions and guardianships for minors and adults who cannot manage their own affairs. Every county in the state has one. If you are dealing with a relative’s estate, you will file in the Surrogate’s Court of the county where that person lived at the time of death, and the court will oversee the process from the first petition to the final distribution of assets.
What the Court Handles
Article 2 of the Surrogate’s Court Procedure Act gives this court jurisdiction over the affairs of deceased people and related matters.1New York State Senate. New York Surrogates Court Procedure Act Article 2 – Jurisdiction and Powers In practice, that covers six recurring categories:
- Probate, where the court validates a will and authorizes the named executor to carry it out.
- Administration, where the court appoints someone to collect and distribute assets when there is no valid will.
- Adoptions, where the court finalizes a permanent parent-child relationship.
- Guardianships for minors who inherit property and for adults with intellectual or developmental disabilities.
- Will contests and estate disputes, where someone challenges a will’s validity or how assets should be split.
- Creditor claims against an estate.
The court’s authority also reaches any other matter necessary to resolve a decedent’s affairs or the affairs of someone under its guardianship.
Which County to File In
You file in the Surrogate’s Court of the county where the deceased person was domiciled, which for most people simply means their primary residence.2New York State Senate. New York Surrogates Court Procedure Act SCP 205 If the person lived in Brooklyn, you file in Kings County, regardless of where they died or where their property is located.
If the deceased lived outside New York but owned property in the state, the Surrogate’s Court in the county where that property sits can handle an ancillary administration limited to the New York assets.
Small Estates Under $50,000
Not every estate needs a full proceeding. If the deceased person’s personal property totals less than $50,000 and they owned no real estate, Article 13 of the SCPA offers a streamlined option called voluntary administration. You file a simple affidavit instead of a formal petition, and the court issues a certificate that lets you collect bank accounts, cash, and other personal assets.3New York Courts. Small Estate Amended Affidavit Form SE-3B
The $50,000 figure is gross value, measured before funeral costs or administrative expenses are deducted. Any real property disqualifies the estate from this shortcut, regardless of value. No bond is required for estates that qualify.4New York State Senate. New York Surrogates Court Procedure Act SCP 801 For a modest estate that consists of a bank account, a car, and personal belongings, voluntary administration can save weeks or months compared with full probate.
Documents You Will Need
Full probate and administration proceedings require a specific set of documents. Missing any one of them usually delays the case.
- The original will. A photocopy is not sufficient for probate. If the original was lost or destroyed, the court can still admit the will, but the process becomes substantially more complicated and requires additional proof.
- A certified death certificate from the Department of Health. A funeral home printout or a photocopy will not do.
- The petition itself, which is either a Petition for Probate (when there is a will) or a Petition for Administration (when there isn’t). Both forms call for a detailed description of the estate’s personal property and any New York real estate, with estimated values.
- A list of distributees, meaning the names and current mailing addresses of every person who would inherit under New York’s intestacy laws. The court needs this list to notify everyone with a potential interest, whether or not a will exists.
Official forms are available at any Surrogate’s Court clerk’s office and on the court system’s website.5New York Courts. Part 207 Uniform Rules for the Surrogates Court Accurate asset values matter because they drive the filing fee. Accurate distributee addresses matter because the court cannot move forward until every interested party has been properly notified.
Filing Fees
Some counties accept electronic filing through the New York State Courts Electronic Filing (NYSCEF) system; others require paper filing in person or by mail at the clerk’s office.6New York State Unified Court System. NYSCEF FAQs
Fees are set by SCPA 2402 and tied to the gross value of the estate stated in the petition:
- Under $10,000: $45
- $10,000 to under $20,000: $75
- $20,000 to under $50,000: $215
- $50,000 to under $100,000: $280
- $100,000 to under $250,000: $420
- $250,000 to under $500,000: $625
- $500,000 and over: $1,250
The same schedule applies to probate petitions, administration petitions, and accounting proceedings.7New York State Senate. New York Surrogates Court Procedure Act SCP 2402 – Fees If the estate later turns out to be worth more than the petition stated, the court may require an additional payment.
What Happens After You File
Once the court accepts a petition, it issues a citation, which is a formal legal notice telling every distributee and interested party about the proceeding and giving them a date to appear.8New York State Unified Court System. Bronx County Surrogates Court Sample Citations If a distributee cannot be located, the court may require that the citation be published in a newspaper.
When nobody raises valid objections, the court issues Letters Testamentary to an executor named in a will, or Letters of Administration to an administrator in an intestacy case. These letters are the fiduciary’s proof of authority. Banks, brokerage firms, and government agencies will not release funds or transfer property without them. Uncontested cases often wrap up in a few weeks to a few months. Contested cases run longer, sometimes much longer.
After letters issue, creditors generally have seven months to present claims against the estate under Article 18 of the SCPA.9New York State Senate. New York Surrogates Court Procedure Act Article 18 A representative who distributes all the assets before that window closes risks having to pay a legitimate claim out of pocket.
Bond Requirements
A fiduciary bond is an insurance policy that protects beneficiaries if the executor or administrator mishandles money. The bond amount is generally the value of the personal property the fiduciary will control, plus 18 months of estimated gross rent from any real property.
A will can waive the bond, and many do. If the will says the executor serves without bond, the court will typically honor that direction. The court can also reduce or waive the bond on its own, especially when issuing limited or restricted letters. Small estates under Article 13 require no bond at all. When a bond is required, the fiduciary pays the premium, and that cost ultimately comes out of the estate.
Who Inherits When There Is No Will
When someone dies without a will in New York, EPTL 4-1.1 controls who inherits and how much. The court has no discretion. The statute does.
- Spouse and children survive: the spouse receives the first $50,000 plus half of the remaining estate, and the children split the other half equally.
- Spouse but no children: the spouse inherits everything.
- Children but no spouse: the children inherit everything, divided equally.
- Parents but no spouse or children: the parents inherit everything.
- Siblings but no spouse, children, or parents: the siblings inherit everything, divided equally.
The statute continues through grandparents and their descendants if none of the closer relatives survive.10New York State Senate. New York Estates Powers and Trusts Law EPT 4-1.1 If no living relatives can be located, the estate eventually escheats to the state.
The Surviving Spouse’s Right of Election
A surviving spouse cannot be fully disinherited by a will in New York. EPTL 5-1.1-A gives the spouse an “elective share” equal to the greater of $50,000 or one-third of the net estate, no matter what the will says.11New York State Senate. New York Estates Powers and Trusts Law EPT 5-1.1-A – Right of Election by Surviving Spouse
The spouse must file the election within six months of the date letters are issued, and in no event later than two years after the date of death. Missing that deadline can mean losing the right entirely. The court has limited power to grant extensions for good cause, but relying on that is risky.
Executor and Administrator Pay
SCPA 2307 sets fiduciary commissions on a sliding scale tied to the value of assets received and paid out:
- First $100,000: 5%
- Next $200,000: 4%
- Next $700,000: 3%
- Next $4,000,000: 2.5%
- Everything above $5,000,000: 2%
For a $500,000 estate, the executor’s total commission works out to roughly $19,000.12New York State Senate. New York Surrogates Court Procedure Act SCP 2307 Commissions are taxable income to the fiduciary and deductible by the estate.
When No Family Member Is Available
If no qualified person comes forward to manage an estate, the Public Administrator does. This happens when there are no known heirs, when the named executor declines to serve, or when no relative petitions for appointment. Article 11 of the SCPA governs Public Administrators in the five boroughs of New York City. Article 12 covers certain other counties, including Erie, Monroe, Nassau, Onondaga, Suffolk, and Westchester.13New York State Senate. New York Surrogates Court Procedure Act Article 11 – Public Administrators of the Counties Within the City of New York The Public Administrator collects assets, pays debts, and distributes what remains. If an eligible family member steps forward within four months, the court can replace the Public Administrator with that relative.
Estate Tax Thresholds
Most estates that pass through Surrogate’s Court will not owe federal estate tax. For 2026, the federal basic exclusion is $15,000,000 per person; estates below that pay no federal estate tax, and the top marginal rate on the excess is 40%.14Internal Revenue Service. Whats New – Estate and Gift Tax
New York imposes its own estate tax with a much lower exemption, currently around $7.16 million, and uses a “cliff” structure: estates that exceed the exemption by more than 5% lose the exemption entirely and pay tax on the full value. Federal and state estate taxes are separate obligations, and the estate representative files the returns and pays both before distributing assets to beneficiaries.