Disclaimer: This article provides general information about New York estate administration and does not constitute legal advice.
Detailed Answer
When a decedent’s assets lie in multiple New York counties or in other states, you must coordinate probate or administration across jurisdictions. Below are key steps under New York law to guide you.
1. Open Primary Probate or Administration
File an application in the Surrogate’s Court in the county where the decedent resided at death. If the decedent left a will, you petition for probate and request letters testamentary under SCPA §1401 (SCPA §1401). If there is no will, you seek letters of administration under SCPA §1402 (SCPA §1402).
2. Real Property in Other New York Counties
New York Surrogate’s Courts exercise statewide authority. After you receive letters, obtain certified copies and record them in each county clerk’s office where real estate lies. This satisfies local recording requirements and allows title transfer.
3. Ancillary Administration for Out-of-State Assets
If the estate holds assets in another state, you generally need ancillary letters. In New York, apply for ancillary letters of administration under SCPA §1302 (SCPA §1302). Then petition the foreign jurisdiction’s probate court. Follow each state’s probate rules to collect and distribute assets.
4. Small Estate Alternative
For personal property under $50,000 in New York, you may use a small estate affidavit under SCPA §1300 (SCPA §1300). This process avoids formal probate and speeds up transfers of bank accounts, stocks, and personal items.
5. Coordinate Tax Filings and Notices
File the New York Estate Tax Return within nine months of death under Tax Law §951 (Tax Law §951). Notify local property tax assessors in each county where real estate sits to update ownership and avoid penalties.
6. Maintain Clear Records Across Jurisdictions
Create an inventory of all assets sorted by county and state. List account numbers, real estate parcel IDs, and creditor claims. Track filing dates and court fees for each jurisdiction.
Helpful Hints
- Begin with a detailed asset map listing county or state locations.
- Consult counsel licensed in each state holding assets.
- Keep certified copies of letters of administration accessible.
- Record letters promptly in local clerks’ offices for real property.
- Use the small estate affidavit when possible for low-value personal property.
- Monitor deadlines for estate tax and creditor notices in each jurisdiction.
- Maintain communication with beneficiaries about cross-jurisdiction delays.