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Estate planning in New York State means building a will, trust, and incapacity documents that satisfy one statewide body of substantive law — the Estate Powers and Trusts Law (EPTL) — while preparing for probate that is handled county by county under the Surrogate’s Court Procedure Act (SCPA). New York has no single statewide Surrogate’s Court; venue follows the decedent’s county of domicile under SCPA 205.
That one structural fact shapes everything on this site. A will signed in Buffalo, an irrevocable trust funded in Westchester, and a power of attorney executed in Manhattan are all governed by the same EPTL provisions. But when someone dies, the estate is administered in their county’s Surrogate’s Court — Erie, Westchester, or New York County — and each court has its own clerk, calendar, and filing rhythm. Good statewide planning anticipates both layers.
Who this New York State estate guide is for
This hub is built for New Yorkers who think in terms of the whole state, not a single borough or county: families who own property in more than one county (a primary home upstate and a co-op in the city), people who have moved between counties and aren’t sure which Surrogate’s Court will handle their estate, and anyone comparing how the rules apply whether they live in Albany, Rochester, Yonkers, or Riverhead. Because we focus on the EPTL/SCPA framework that applies everywhere in New York, the planning principles here travel with you across all 62 counties.
The seven pillars of a New York estate plan
- Wills under New York law — what a valid will requires under EPTL 3-2.1, and what happens if you die without one (EPTL 4-1.1 intestacy).
- Trusts in New York — revocable living trusts, irrevocable Medicaid trusts, and how they sidestep county Surrogate’s Court.
- Power of attorney and health care proxy — the incapacity documents every NY adult needs under the 2021 statutory POA reform and Public Health Law Article 29-C.
- New York estate taxes — the NY estate-tax “cliff,” the 105% rule, and how it differs from federal law statewide.
- The New York probate process — the SCPA step-by-step, from petition (SCPA 1402) through distribution.
- Surrogate’s Court explained — how the county-based court system works and why domicile sets venue.
- The New York State estate guide — the deep, statewide resource tying it all together county by county.
How estate planning works in New York at a glance
- Inventory what you own and how each asset passes (sole name, jointly, by beneficiary designation, or through a trust).
- Draft the core documents — will, trust if appropriate, durable power of attorney, and health care proxy — all to EPTL/GOL/PHL standards.
- Execute correctly — a NY will needs your signature at the end and two attesting witnesses (EPTL 3-2.1); a self-proving affidavit speeds later probate.
- Fund and coordinate — retitle assets into a trust if you use one, and align beneficiary designations so they don’t override your plan.
- Plan for tax — measure your taxable estate against the NY exemption and watch the cliff.
- Map the venue — know which county’s Surrogate’s Court will administer the estate based on domicile. See the statewide estate guide for the county-by-county view.
New York court and statute snapshot
| Item | New York State detail |
|---|---|
| Court system | One Surrogate’s Court per county — 62 total, no statewide court |
| Venue rule | County of the decedent’s domicile (SCPA 205-206) |
| Substantive law | Estate Powers and Trusts Law (EPTL) |
| Procedural law | Surrogate’s Court Procedure Act (SCPA) |
| Will execution | EPTL 3-2.1 — signed at end, two witnesses |
| Intestacy | EPTL 4-1.1 distribution scheme |
| Estate tax | NY Tax Law Article 26 — exemption with a “cliff” (105% rule) |
Common questions about New York estate planning
Is probate the same everywhere in New York? The law is statewide, but the court is local — your estate is filed in your county of domicile. More in our Surrogate’s Court guide.
Do I need a trust to avoid probate in New York? Not always, but a funded revocable trust can keep county-by-county probate off your assets. See trusts in New York.
What if I own property in two counties? Ancillary issues can arise; the primary estate is administered in your domicile county. See the FAQ.
About this resource
This site is published by Morgan Legal Group, the New York estate and probate practice of attorney Russel Morgan. Our content is written and reviewed against current EPTL and SCPA provisions so it is accurate to cite and dependable to act on. Learn more on the About page.
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If you want to map your plan to the right New York statutes and the right county Surrogate’s Court, book a no-pressure 30-minute consultation with Russel Morgan. It is an orientation conversation, not a sales pitch. Schedule your consult or visit Contact.
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