Probate in New York · 62 counties

New York Probate Courts

Estates here go through the Surrogate's Court. Pick a county on the map or search below — each record shows where to file and where every detail comes from.

Small-estate limit

$50,000

No statutory wait

Death taxes

Yes

Estate tax over $7.35 million

Executor fee

Statute

Percentage set by statute

Handwritten wills

Witnesses required

Plate · NY

Every New York county, on one map

Population, low → high courthouse probate office checked

§ I

New York probate rules

Court: Surrogate's CourtIn New York, all probate and estate affairs are adjudicated in the Surrogate's Court in each of the 62 counties, presided over by an elected Surrogate Judge. New York enforces strict citation and process service requirements.
Small estates: $50,000 personal property (excluding exempt family property)N.Y. SCPA Article 13 (§ 1301 et seq.)
Filing the will: Must be deposited with Surrogate's Court with reasonable promptness
Creditor claims: 7 months from the date Letters Testamentary or Letters of Administration are issued (SCPA § 1802)N.Y. SCPA § 1802
Executor fees: Mandatory Statutory Scale: 5% on first $100k, 4% next $200k, 3% next $700k, 2.5% next $4M, 2% all amounts over $5M (SCPA § 2307)N.Y. SCPA § 2307 (Commissions of fiduciaries other than trustees) · calculator
Estate tax: Yes — exemption $7.35 millionNew York estate tax applies to estates exceeding $7,350,000 (2026 dates of death; $7.16M in 2025; top rate 16%). 'Cliff': if taxable estate exceeds 105% of the exclusion, the exclusion is lost entirely.
Inheritance tax: NoneNo state inheritance tax in New York.
Typical duration: 9 to 18 months
Official courts site: ww2.nycourts.govCase search: NYSCEF / WebSurrogate (nycourts.gov/courts/nyc/surrogates)

Re-checked Sept 2026 against: tax.ny.gov · nysenate.gov · nysba.org

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§ II · Register

All 62 counties

Sorted by population. office checked = probate office address/phone confirmed on the court's own website. courthouse mapped = located in OpenStreetMap.

#	County	Seat	Population	Record
1	Kings County	Brooklyn	2,561,225	office checked
2	Queens County	Jamaica	2,252,196	office checked
3	New York County	New York (Manhattan)	1,597,451	office checked
4	Suffolk County	Riverhead	1,523,170	county site
5	Nassau County	Mineola	1,381,715	courthouse mapped
6	Bronx County	none	1,356,476	office checked
7	Westchester County	White Plains	990,817	office checked
8	Erie County	Buffalo	946,147	office checked
9	Monroe County	Rochester	748,482	office checked
10	Richmond County	none	490,687	county site
11	Onondaga County	Syracuse	467,873	courthouse mapped
12	Orange County	Goshen	407,470	courthouse mapped
13	Rockland County	New	340,807	courthouse mapped
14	Albany County	Albany	316,659	courthouse mapped
15	Dutchess County	Poughkeepsie	297,150	courthouse mapped
16	Saratoga County	Ballston Spa	238,711	courthouse mapped
17	Oneida County	Utica	227,555	courthouse mapped
18	Niagara County	Lockport	209,457	courthouse mapped
19	Broome County	Binghamton	196,077	courthouse mapped
20	Ulster County	Kingston	182,333	courthouse mapped
21	Schenectady County	Schenectady	159,902	courthouse mapped
22	Rensselaer County	Troy	159,305	courthouse mapped
23	Chautauqua County	Mayville	124,891	courthouse mapped
24	Oswego County	Oswego	118,162	courthouse mapped
25	Jefferson County	Watertown	114,787	courthouse mapped
26	Ontario County	Canandaigua	112,494	courthouse mapped
27	St. Lawrence County	Canton	106,940	county site
28	Tompkins County	Ithaca	103,558	courthouse mapped
29	Putnam County	Carmel Hamlet	98,060	courthouse mapped
30	Steuben County	Bath	92,162	courthouse mapped
31	Wayne County	Lyons	90,829	courthouse mapped
32	Chemung County	Elmira	81,325	courthouse mapped
33	Sullivan County	Monticello	79,920	courthouse mapped
34	Clinton County	Plattsburgh	78,115	courthouse mapped
35	Cattaraugus County	Little Valley	75,600	county site
36	Cayuga County	Auburn	74,485	courthouse mapped
37	Madison County	Wampsville	66,921	county site
38	Warren County	Queensbury	65,380	county site
39	Livingston County	Geneseo	61,158	courthouse mapped
40	Columbia County	Hudson	60,470	courthouse mapped
41	Otsego County	Cooperstown	60,126	courthouse mapped
42	Washington County	Fort Edward	60,047	county site
43	Herkimer County	Herkimer	59,484	courthouse mapped
44	Genesee County	Batavia	57,529	courthouse mapped
45	Fulton County	Johnstown	52,234	courthouse mapped
46	Montgomery County	Fonda	49,368	courthouse mapped
47	Tioga County	Owego	47,715	courthouse mapped
48	Greene County	Catskill	47,062	courthouse mapped
49	Allegany County	Belmont	46,651	courthouse mapped
50	Franklin County	Malone	46,502	courthouse mapped
51	Chenango County	Norwich	45,920	courthouse mapped
52	Cortland County	Cortland	45,752	courthouse mapped
53	Delaware County	Delhi	44,410	county site
54	Wyoming County	Warsaw	39,532	county site
55	Orleans County	Albion	39,124	courthouse mapped
56	Essex County	Elizabethtown	36,775	courthouse mapped
57	Seneca County	Waterloo	32,349	courthouse mapped
58	Schoharie County	Schoharie	30,105	courthouse mapped
59	Lewis County	Lowville	26,548	courthouse mapped
60	Yates County	Penn Yan	24,472	courthouse mapped
61	Schuyler County	Watkins Glen	17,507	courthouse mapped
62	Hamilton County	Lake Pleasant	5,082	courthouse mapped

§ III

New York probate questions

What is the small estate affidavit limit in New York?

$50,000 personal property (excluding exempt family property) (N.Y. SCPA Article 13 (§ 1301 et seq.)). There is no statutory waiting period. Voluntary Administration under SCPA Article 13. Applies to personal property up to $50,000 (excluding EPTL § 5-3.1 exempt family property up to $25k). Real property cannot pass via Article 13.

How are executor and administrator fees calculated in New York?

Mandatory Statutory Scale: 5% on first $100k, 4% next $200k, 3% next $700k, 2.5% next $4M, 2% all amounts over $5M (SCPA § 2307) (N.Y. SCPA § 2307 (Commissions of fiduciaries other than trustees)). Courts can award more for extraordinary services, such as running a business or litigation.

What is the creditor claim deadline for estates in New York?

7 months from the date Letters Testamentary or Letters of Administration are issued (SCPA § 1802) (N.Y. SCPA § 1802). Claims filed after the deadline are generally barred.

Does New York recognize handwritten (holographic) wills?

No — witnesses are required. New York strictly limits holographic wills ONLY to active military service personnel during armed conflict or mariners at sea (EPTL § 3-2.2). Void 1 year after discharge.

Does New York have a state estate tax or inheritance tax?

Yes, New York taxes estates above $7.35 million. New York estate tax applies to estates exceeding $7,350,000 (2026 dates of death; $7.16M in 2025; top rate 16%). 'Cliff': if taxable estate exceeds 105% of the exclusion, the exclusion is lost entirely. There is no inheritance tax.