Probate & Estate Administration

The probate process in New York, governed by the Surrogate’s Court Procedure Act (SCPA), ensures a deceased person’s estate is properly administered and distributed. Here’s a detailed breakdown, referencing relevant statutory provisions:   

1. Filing the Probate Petition (SCPA § 1402):  

• The executor named in the will, or a person interested in the estate if there’s no will, files a petition with the Surrogate’s Court in the county where the decedent resided (SCPA § 205).   
  
   
• The petition includes:
  
  • The original will (if any)   
  • A certified death certificate   
  • An affidavit of attesting witnesses (if required)  
  • A list of interested parties (heirs, beneficiaries, etc.) 
  • A filing fee, calculated based on the estate’s value   

2. Process of Citation and Service (SCPA Article 3):

• The court issues a citation, a legal notice informing interested parties of the probate proceeding (SCPA § 304).   
  
   
• The executor/petitioner must serve the citation on all necessary parties, following specific rules outlined in SCPA Article 3.   
  
   

3. Appointment of Fiduciary (SCPA Article 7):

• If the decedent left a will:
  
  • The court usually appoints the named executor, after confirming their eligibility and qualifications (SCPA § 707).   
    
     
• If there’s no will (intestacy) or the named executor is unavailable:
  
  • The court appoints an administrator, prioritizing relatives based on their relationship to the decedent (SCPA § 1001).   
    
     

4. Collection and Management of Assets (SCPA Article 13):

• The fiduciary (executor/administrator) takes control of the decedent’s assets (SCPA § 1303).   
  
   
• They must prepare an inventory of all assets, including their estimated value (SCPA § 1306).   
  
   

5. Payment of Debts and Taxes (SCPA Articles 18 & 19):

• The fiduciary pays valid debts owed by the decedent and the estate, including funeral expenses, taxes, and administrative costs (SCPA § 1804).   
  
   
• They must also file the decedent’s final income tax return and any required estate tax returns (SCPA § 1901).

6. Distribution of Assets (SCPA § 2215 or Intestacy Laws):

• If there’s a will: The fiduciary distributes assets to beneficiaries as directed by the will.   
  
   
• If there’s no will: The fiduciary distributes assets according to New York’s intestacy laws, which prioritize spouses, children, and other relatives.   
  
   

7. Accounting and Closing (SCPA Article 22):

• The fiduciary prepares an accounting, detailing all income, expenses, and distributions of the estate (SCPA § 2205).  
  
   
• After notifying interested parties and resolving any objections, the court approves the accounting and discharges the fiduciary, closing the estate.   
  
   

Additional Notes:

• The SCPA provides for simplified procedures for “small estates” (currently under $50,000), streamlining the process (SCPA Article 13).  
  
   
• Certain assets, like those with beneficiary designations or held in joint tenancy, may pass outside of probate. 
  
   
• Contested probates, involving disputes over the will’s validity or asset distribution, can be complex and lengthy, requiring legal representation.   

Remember: This is a general overview. The specific steps and requirements may vary depending on the circumstances of the estate.