Each legal input links to the government source reviewed for this page. Source text can change; confirm the current rule before acting.
StatuteReviewed source note: A small estate is the estate of a domiciliary or a non-domiciliary who dies leaving personal property having a gross value of $50,000 or less exclusive of property required to be set off under EPTL 5-3.1 (a).
What this means: Primary text is taken from the New York State Senate's official Open Legislation service over HTTPS. The page carries the publisher's own currentness marker ('Viewing most recent revision (from 2019-11-29)'), which is pinned and re-checked each release. Confirm anything decision-critical with the Surrogate's Court.
New York State Senate (Open Legislation) · Edition/currentness: Viewing most recent revision (from 2019-11-29) · Verified September 15, 2026
StatuteReviewed source note: No waiting period after the death of the decedent is required.
What this means: Primary text is taken from the New York State Senate's official Open Legislation service over HTTPS. The page carries the publisher's own currentness marker ('Viewing most recent revision (from 2014-09-22)'), which is pinned and re-checked each release. Confirm anything decision-critical with the Surrogate's Court.
New York State Senate (Open Legislation) · Edition/currentness: Viewing most recent revision (from 2014-09-22) · Verified September 15, 2026
StatuteReviewed source note: Less than $10,000 ....................................... $ 45.00 10,000 but under 20,000 ................................. 75.00 20,000 but under 50,000 ................................. 215.00 50,000 but under 100,000 ................................ 280.00 100,000 but under 250,000 ............................... 420.00 250,000 but under 500,000 ............................... 625.00 500,000 and over ........................................ 1,250.00
What this means: Subdivision 7 sets a statewide banded fee applied to the gross estate (for probate, the gross estate passing by will; for administration, the value of the estate). An additional fee is due if the estate's value is later shown to be higher. Primary text is taken from the New York State Senate's official Open Legislation service over HTTPS. The page carries the publisher's own currentness marker ('Viewing most recent revision (from 2014-09-22)'), which is pinned and re-checked each release. Confirm anything decision-critical with the Surrogate's Court.
New York State Senate (Open Legislation) · Edition/currentness: Viewing most recent revision (from 2014-09-22) · Verified September 15, 2026
StatuteReviewed source note: (a) For receiving and paying out all sums of money not exceeding $100,000 at the rate of 5 percent. (b) For receiving and paying out any additional sums not exceeding $200,000 at the rate of 4 percent. (c) For receiving and paying out any additional sums not exceeding $700,000 at the rate of 3 percent. (d) For receiving and paying out any additional sums not exceeding $4,000,000 at the rate of 2 1/2 percent. (e) For receiving and paying out all sums above $5,000,000 at the rate of 2 percent.
What this means: Commissions are on 'sums of money' received and paid out (receipts and expenditures), not gross estate. Subdivision (f) lets a will fix different rates/amounts for a corporate executor. Primary text is taken from the New York State Senate's official Open Legislation service over HTTPS. The page carries the publisher's own currentness marker ('Viewing most recent revision (from 2020-01-10)'), which is pinned and re-checked each release. Confirm anything decision-critical with the Surrogate's Court.
New York State Senate (Open Legislation) · Edition/currentness: Viewing most recent revision (from 2020-01-10) · Verified September 15, 2026
StatuteReviewed source note: If any claim is not presented within 7 months from the date of issue of letters,
What this means: The 7-month period runs from the date letters were first issued; it is a calendar-month period, so no fixed day count is published. creditorClaims is reported as unknown with the trigger named. Primary text is taken from the New York State Senate's official Open Legislation service over HTTPS. The page carries the publisher's own currentness marker ('Viewing most recent revision (from 2019-11-22)'), which is pinned and re-checked each release. Confirm anything decision-critical with the Surrogate's Court.
New York State Senate (Open Legislation) · Edition/currentness: Viewing most recent revision (from 2019-11-22) · Verified September 15, 2026