Probate can feel like a maze, especially the first time you handle it. Here is the path laid out in order, from the day you find the will to the day the estate is finally closed, written for Manhattan families who have never done this before. The case for a Manhattan resident is filed in the New York County Surrogate’s Court.
Step 1: Find the original will and the death certificate
The Surrogate’s Court wants the original signed will, not a photocopy. If you only have a copy, the process gets harder and may require extra proof. You will also need certified copies of the death certificate, which in New York City you order through the city’s vital records system.
Step 2: File the probate petition
The person named as executor files a probate petition with the New York County Surrogate’s Court, attaches the original will, and lists the people legally entitled to notice. There is a court filing fee, which is set on a sliding scale based on the size of the estate.
Step 3: Notify the heirs (the “citation” and waivers)
New York requires that the people who would have inherited if there were no will, called “distributees,” get formal notice. Many sign a waiver and consent agreeing to the will. Anyone who does not sign is served with a citation, a court document commanding them to appear if they wish to object. This is the stage where a will contest, if one is coming, usually surfaces.
Step 4: The court issues letters testamentary
Once the Surrogate is satisfied the will is valid under EPTL §3-2.1 and everyone entitled to notice has been handled, the court admits the will and issues letters testamentary. These letters are what give the executor actual authority. Until you hold them, a Manhattan bank or co-op managing agent will not deal with you.
Step 5: Inventory and secure the assets
The executor now gathers everything: bank and brokerage accounts, the apartment or co-op shares, personal property, and any business interests. In Manhattan, valuing real property and co-op shares often requires an appraisal, since the apartment is frequently the largest asset in the estate.
Step 6: Notify creditors and pay debts
Valid debts, final bills, and funeral expenses are paid from estate funds before anyone inherits. The executor also handles the deceased person’s final income tax return. If the estate is large enough, a New York estate tax return may be due; for 2026 the exclusion is $7,350,000, with the estate fully taxed if it exceeds the cliff at $7,717,500.
Step 7: Distribute what remains
After debts, taxes, and expenses, the executor distributes the remaining assets to the beneficiaries named in the will. If there had been no will, distribution would instead follow the intestacy order in EPTL Article 4.
Step 8: Account and close the estate
The executor prepares an accounting showing every dollar that came in and went out. Beneficiaries can approve it informally by signing releases, or in contested cases the court holds a formal judicial accounting. Once everyone is paid and the accounting is settled, the estate closes.
How long does it take?
An uncomplicated, uncontested Manhattan estate often runs several months to over a year. Contests, hard-to-value co-op shares, or out-of-state heirs can extend it. Assets in a revocable trust under EPTL Article 7 skip this entire process, which is one reason some New Yorkers plan with trusts.
Talk to a New York attorney
Each step has deadlines and paperwork that the Surrogate’s Court takes seriously. A New York probate attorney can prepare the petition, manage the citation process, and keep a Manhattan estate moving without costly missteps.
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