Estate Planning in NYC: Five Surrogate’s Courts & NY Law

Estate planning in New York City means preparing your assets to pass under the Estate Powers and Trusts Law (EPTL) while anticipating how they will later move through one of the city’s five separate Surrogate’s Courts — New York (Manhattan), Kings (Brooklyn), Queens, Bronx, and Richmond (Staten Island). The borough where you are domiciled at death, not where you own property, sets which court governs (SCPA 205–206).

Why “NYC probate” is really five courts, not one

Most New Yorkers assume the city has a single estate system. It does not. Each of the five boroughs is a separate county with its own Surrogate’s Court, its own clerk, and its own calendar. A person who lives in a Tribeca loft but owns a rental house in Bay Ridge has an estate administered in New York County Surrogate’s Court at 31 Chambers Street, not in Brooklyn — because domicile, not the location of the real estate, controls venue. This single fact reshapes how NYC families should plan: your estate’s “home court” follows you.

This hub serves NYC residents whose wealth is concentrated in the asset type that defines the city — co-op apartments and condominiums. A co-op owner does not own real property; they own shares in a cooperative corporation plus a proprietary lease (EPTL 7-1.12 governs holding those shares in trust). That distinction changes how title transfers at death, whether a co-op board must approve the transfer, and how an executor closes the estate. If your largest asset is shares in a building rather than a deed, generic estate advice will mislead you.

Where to start: the core pillars

• Wills under New York law — execution requirements (EPTL 3-2.1), what a will controls, and what happens if you die intestate (EPTL 4-1.1).
• Trusts and probate avoidance — revocable living trusts, Medicaid asset protection, and why a funded trust keeps your co-op out of Surrogate’s Court.
• Power of attorney & health care proxy — the incapacity documents every NYC adult needs (GOL 5-1501; PHL Article 29-C).
• New York estate taxes — the NY “cliff,” exemption thresholds, and why high city property values create exposure.
• The NYC probate process — the step-by-step path through your borough’s Surrogate’s Court.
• Your borough’s Surrogate’s Court — jurisdiction, NYSCEF e-filing, and which court hears your estate.
• The NYC estate guide — the deep, borough-by-borough local resource.

How estate planning works in NYC, at a glance

1. Inventory your assets and identify what is a co-op share, a condo deed, a bank account, or a retirement plan — each passes differently.
2. Execute a will meeting EPTL 3-2.1 formalities (signed at the end, two witnesses).
3. Add incapacity documents — a durable power of attorney and a health care proxy.
4. Consider a revocable trust if you want to keep your apartment out of probate and private.
5. Address estate-tax exposure if your NYC real estate pushes you near the NY exemption cliff.
6. Confirm your borough of domicile so your family knows which of the five courts will handle your estate.

Walk through each stage in the NYC estate guide.

Local court & statute snapshot

Common questions

Which borough’s court handles my estate? The one where you are domiciled when you die — your true, permanent home — regardless of where your property sits. See the full FAQ.

Do I need a trust if I own a co-op? Often yes, because a funded revocable trust holding your shares (EPTL 7-1.12) avoids probate and can streamline board approval. More on the trusts page.

How long does NYC probate take? Uncontested estates commonly run several months to over a year, varying by borough caseload. See the probate process guide.

About this resource

This site is published by Morgan Legal Group, led by attorney Russel Morgan, a New York estate and probate practice serving clients across all five boroughs. Our focus is the law that actually governs NYC estates — the EPTL, the SCPA, and the co-op and condo realities specific to this city. Learn more about the firm.

Talk through your plan

If you want an orientation tailored to your borough and asset mix, you can book a 30-minute consultation with Russel Morgan. The goal of that first call is clarity — understanding which documents and which Surrogate’s Court apply to you — not a hard sell.