A route answer is easier to use when the facts that can change it stay in the same record. These are the reviewed New York descriptions adjacent to this page\'s main question; they are not a substitute for the source quotations or the receiving court\'s instructions.
Route context
In New York, decedents' estates are administered by the Surrogate's Court in the decedent's county. Estates of $50,000 or less in personal property may use the simplified voluntary-administration (small estate) procedure. New York publishes real statutory schedules for both court filing fees (SCPA § 2402) and executor commissions (SCPA § 2307).
A 'small estate' is one leaving personal property with a gross value of $50,000 or less, exclusive of property required to be set off to a surviving spouse/children under EPTL 5-3.1(a). Real property is not covered. The summary voluntary-administration procedure has no waiting period after death, and the clerk charges $1 to file the affidavit.
Cost context
SCPA § 2402(7) sets a statewide banded probate/administration filing fee based on the gross estate: under $10,000 = $45; $10,000–under $20,000 = $75; $20,000–under $50,000 = $215; $50,000–under $100,000 = $280; $100,000–under $250,000 = $420; $250,000–under $500,000 = $625; $500,000 and over = $1,250. (The small-estate voluntary-administration affidavit costs $1 under SCPA § 1304.)
1 published schedule; the proceeding and value basis control the total.
Compensation context
SCPA § 2307 sets commissions on the sums of money the fiduciary receives and pays out: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4,000,000, and 2% on all sums above $5,000,000. Commissions are computed on receipts and expenditures, not on gross estate value. A will may fix different rates for a corporate executor (subd. f).
SCPA § 2307 sets commissions on the sums of money the fiduciary receives and pays out: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4,000,000, and 2% on all sums above $5,000,000. Commissions are computed on receipts and expenditures, not on gross estate value. A will may fix different rates for a corporate executor (subd. f). The relevant base is money received and paid out during administration.