New York

At a Glance

The 72-hour rule.

In New York, a death certificate must be filed with the local registrar within 72 hours of death and before the body is buried, cremated, or transported out of state. The funeral director or person in charge of disposition is responsible for filing. The attending physician must certify the cause of death.

Who files it.

The funeral director or person in charge of disposition files the death certificate. The attending physician, nurse practitioner, or physician assistant certifies the cause of death. If the death was sudden, unexpected, or violent, the medical examiner or coroner takes over.

Who can order copies.

New York restricts certified copies to: the registrant's spouse, parent, child, or sibling; legal representatives; and others with a documented legal need. You must provide proof of relationship and a valid photo ID.

• -New York State Vital Records: health.ny.gov/vital_records
• -NYC deaths go through a separate office: nyc.gov/health
• -New York State cost: $30 per copy by mail, $45 per copy online or by phone plus the vendor's processing fee
• -New York City cost: $15 per certificate plus a processing fee that depends on how you order
• -Allow 4 to 6 weeks by mail; expedited options available through VitalChek

Source: NYS Dept. of Health, Death Certificate fees ↗Source: NYC Health, Birth and Death Records Fees and Processing Times ↗

How do I get a death certificate in New York?

Order certified copies from New York's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.

How much does a death certificate cost in New York?

$30 per certified copy in New York, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.

At a Glance

The threshold: $50,000.

New York allows a simplified 'Voluntary Administration' (small estate) procedure for estates with a total gross value of $50,000 or less, with no real property. Estates above this threshold, or any estate with real property, require formal probate through the Surrogate's Court.

Voluntary administration (small estate).

If the estate qualifies (gross value under $50,000, no real property), a voluntary administrator can be appointed by the Surrogate's Court without full probate. The process is faster and cheaper than formal probate, but still requires a court filing.

• -Gross estate value must be $50,000 or less (excluding real property)
• -No real property in the estate
• -Must file a petition with the Surrogate's Court
• -Court appoints a voluntary administrator
• -Process typically takes 2 to 4 months

Surrogate's Court.

New York probate is handled by the Surrogate's Court in the county where the decedent lived. Each county has its own Surrogate's Court with its own procedures and timelines. New York City's five boroughs each have a separate Surrogate's Court.

What avoids probate.

Living trusts, joint tenancy with right of survivorship, accounts with named beneficiaries (POD/TOD), life insurance, retirement accounts, and New York Transfer-on-Death deeds for real property all pass outside probate. New York enacted a Transfer-on-Death deed statute in 2024.

Elective share.

A surviving spouse in New York is entitled to an 'elective share' of the greater of $50,000 or one-third of the decedent's net estate, regardless of what the will says. This prevents a spouse from being completely disinherited.

How long does probate take in New York?

A straightforward New York probate typically runs 1 to 3 years, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.

What is the small-estate limit in New York?

$50,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.

Do I need a probate attorney in New York?

Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.

Does New York allow transfer-on-death deeds?

Yes. New York authorizes the transfer on death deed under N.Y. Real Prop. Law § 424. Record it while you’re alive and the property passes to your named beneficiary at death, outside probate, revocable any time before then. New York's TOD deed is recent (effective July 19, 2024) and unusually strict about formalities; it requires two witnesses plus notarization; so older sources saying New York has no TOD deed are outdated.

Source: N.Y. Real Prop. Law § 424 ↗

Time off work after a death in New York

New York doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.

Who it covers. No employer is required to offer bereavement leave. § 79-n binds only employers that already offer it.

How much. None required

Paid or unpaid. Not applicable. No bereavement leave is mandated.

New York has a statute headed 'Funeral or bereavement leave', which is exactly why people misread it. § 79-n is an equal-treatment rule: an employer that gives bereavement leave for a spouse's death, or for the death of the spouse's child, parent or other relative, has to give the same leave for the death of an employee's same-sex committed partner and that partner's relatives. The statute describes same-sex committed partners as 'those who are financially and emotionally interdependent in a manner commonly presumed of spouses.' It doesn't require any employer to offer bereavement leave in the first place, and an employer that offers none to anyone isn't covered by it. New York Paid Family Leave doesn't cover bereavement. There's no pregnancy loss bereavement leave provision. New York City has no bereavement leave ordinance either, and its Earned Safe and Sick Time Act is a sick and safe leave law whose uses, as the city describes them, are things like childcare, illness and medical appointments.

Source: N.Y. Civil Rights Law § 79-n (Funeral or bereavement leave), the second of two sections numbered 79-n. The section is undivided and is a non-discrimination rule only. ↗

Can I leave money to care for my pet in New York?

Yes. New York enforces pet trusts under N.Y. Est. Powers & Trusts Law (EPTL) 7-8.1, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when the last animal it covers is no longer alive. New York puts no year limit on it. Whoever you name in the trust instrument enforces it, and if you name nobody, a court can appoint someone when a person or the trustee asks it to. A judge can cut the amount back only if it substantially exceeds what your animal needs, so a sensible cushion isn't at risk. Anything cut goes where your trust directs, and if the trust is silent it goes to your estate. New York files this section under a heading that calls these honorary trusts, which reads as optional. The statute is binding: it makes the trust valid and lets a court enforce the money. Write into the trust who should get whatever's left when your animal dies, because New York otherwise sends it to your estate.

Source: N.Y. Est. Powers & Trusts Law (EPTL) 7-8.1

How to set one up, and what it costs →

Die without a will in New York and this law picks your heirs.

If you die intestate (without a valid will) in New York, N.Y. Est. Powers & Trusts Law § 4-1.1 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.

What your spouse gets.

What your spouse inherits depends on who else survives you. The four common family shapes:

• -Spouse only (no descendants or parents): the whole estate.
• -Spouse + parents (no descendants): parents get nothing, the spouse takes the whole estate.
• -Spouse + joint descendants: $50,000 plus one-half of the residue; issue take the balance by representation.
• -Spouse + blended family: same as joint, $50,000 plus one-half of the residue, no matter whose children they are.
• -Source: N.Y. Est. Powers & Trusts Law § 4-1.1

Children's shares.

The issue take the whole estate by representation.

No spouse, no children: the line of succession.

After issue come parents, then issue of parents, then grandparents and their issue split half maternal and half paternal (no further than grandchildren of grandparents: first cousins), then great-grandchildren of grandparents per capita; with no taker the estate escheats to New York State.

At a Glance

Two documents you need.

New York recognizes two key advance directive documents: (1) the Health Care Proxy, which names a person to make healthcare decisions for you when you can't; and (2) the Living Will, which specifies your wishes for end-of-life care. New York doesn't have a statutory living will form, but courts have recognized them.

How to make a Health Care Proxy valid.

A New York Health Care Proxy must be signed by you and witnessed by two adults. Witnesses can't be your healthcare agent. The proxy doesn't need to be notarized. New York provides a standard form, but any written document that meets the requirements is valid.

Your health care agent's authority.

Your health care agent can make any healthcare decision you could make yourself. But only when you lack capacity. The statute carves out one thing: artificial nutrition and hydration. Unless your agent knows your wishes about tube feeding and IV fluids, your agent has no authority to decide about them, and the usual way to give them that knowledge is to write it in the proxy.

• -Agent can't be your healthcare provider or employee of your healthcare facility
• -Becomes effective only when your attending physician determines you lack capacity
• -Can be revoked at any time while you have capacity
• -Spell out your wishes on artificial nutrition and hydration, or your agent can't act on them

Source: NY Public Health Law § 2982 (health care agent's authority) ↗

MOLST: for serious illness.

New York uses the MOLST (Medical Orders for Life-Sustaining Treatment) form, which is a physician order that specifies your wishes for CPR, mechanical ventilation, artificial nutrition, and other life-sustaining treatments. It must be signed by a physician or nurse practitioner and is intended for people with serious illness or advanced age.

Where do I get New York's advance directive form?

Start with NY Public Health Law § 2980 (Health Care Proxy); § 2961 (DNR), linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.

Does New York require a notary or witnesses for an advance directive?

New York requires 2 adult witnesses; notarization isn’t required. Anyone 18 or older of sound mind can make one.

At a Glance

No waiting period. A permit and a signed authorization.

New York sets no minimum waiting period before cremation. What it requires is paperwork. The death certificate has to be filed and the local registrar has to issue a cremation permit, and a cremation authorization form signed by the next of kin or authorizing agent has to accompany that permit at the crematory. The one clock in the statute runs the other way: a body can't be buried, cremated, removed from the state, or held pending disposition more than 72 hours after death without a permit. (NY Public Health Law §§ 4144, 4145; N-PCL § 1517)

Source: NY Public Health Law § 4144 (72-hour permit rule) ↗Source: NY Not-for-Profit Corporation Law § 1517 (crematories; authorization form) ↗

Authorization requirements.

Cremation requires written authorization from the person with the right to control disposition. NY Public Health Law § 4201 sets the priority order: (1) the person named in a written instrument executed under that section, (2) the surviving spouse, (3) the surviving domestic partner, (4) any surviving child 18 or older, (5) either surviving parent, (6) any surviving sibling 18 or older, (7) a court-appointed guardian, (8) anyone 18 or older who would share in the estate under EPTL 4-1.1, closest relationship first, (9) a duly appointed fiduciary of the estate, (10) a close friend or relative familiar with the decedent's wishes, and (11) a county chief fiscal officer or public administrator.

Source: NY Public Health Law § 4201 (right to control disposition of remains) ↗

Scattering ashes.

New York allows scattering of cremated remains at sea (at least 3 nautical miles from shore) and on private property with the owner's permission. Scattering in New York state parks requires a permit. New York City has specific rules about scattering in public areas.

• -Ocean scattering: minimum 3 nautical miles from shore; EPA notification within 30 days
• -Private property: permission of landowner required
• -New York state parks: contact the specific park for permit requirements
• -NYC: contact NYC Parks for specific rules about public areas

Home burial.

Home burial on private property is technically permitted in New York, but is subject to strict local zoning ordinances and county regulations. In practice, home burial is very difficult in New York, particularly in urban and suburban areas. Contact your local health department and zoning authority before proceeding.

Who decides what happens to the body in New York

New York sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.

1. the person designated in a written instrument executed under PHL § 4201 (Appointment of Agent to Control Disposition of Remains)
2. the decedent's surviving spouse
3. the decedent's surviving domestic partner
4. any of the decedent's surviving children 18 or older (majority of those reasonably available)
5. either of the decedent's surviving parents
6. any of the decedent's surviving siblings 18 or older (majority of those reasonably available)
7. a guardian appointed under SCPA article 17 or 17-A or Mental Hygiene Law article 81
8. any person 18 or older entitled to share in the estate under EPTL § 4-1.1, closest in relationship first (majority of those reasonably available)
9. a duly appointed fiduciary of the estate
10. a close friend or relative reasonably familiar with the decedent's wishes, when no one higher is reasonably available, willing, or competent, on a written statement under subdivision 7
11. a chief fiscal officer of a county or a public administrator under SCPA article 12 or 13, or any other person acting on behalf of the decedent, on a written statement under subdivision 7

Naming someone in advance. A standalone statutory form, "Appointment of Agent to Control Disposition of Remains," set out at PHL § 4201(3). It "must be signed and dated by the decedent and the agent and properly witnessed" by two witnesses 18 or older, and it can name successor agents and give special directions. It is separate from the health care proxy. A designation in a will is treated as reflective of intent under subdivision 4 but is superseded by a later written instrument, and a designation of a spouse or domestic partner is revoked on divorce or legal separation unless the writing says otherwise (subdivision 5). No DD Form 93 tier appears anywhere in § 4201.

When the same tier disagrees. "Every dispute relating to the disposition of the remains of a decedent shall be resolved by a court of competent jurisdiction pursuant to a special proceeding under article four of the civil practice law and rules. No person providing services relating to the disposition of the remains of a decedent shall be held liable for refusal to provide such services, when control of the disposition of such remains is contested, until such person receives a court order or other form of notification signed by all parties or their legal representatives to the dispute establishing such control." Within the children, sibling, and EPTL-heir classes, a majority of the class members who are reasonably available decides.

Whoever holds the right must "faithfully carry out the directions of the decedent to the extent lawful and practicable," taking the estate's finances into account, and may seek reimbursement from the estate's fiduciary under SCPA § 1811. The right is forfeited by anyone the decedent had an order of protection against, and by anyone arrested or charged with a Penal Law article 125 homicide offense causally related to the death, though a court may waive that in the interest of justice; funeral directors, embalmers, cemetery organizations, and crematory operators cannot both control the disposition and take compensation or financial benefit from it.

Source: N.Y. Public Health Law § 4201(2)(a) (Disposition of remains; responsibility therefor)

If you can't afford the funeral in New York

Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.

1. When nobody can pay. Burial assistance from the local social services district, required by Social Services Law § 141: "The public welfare district, town or city which was or would have been responsible for furnishing public assistance or care to the person while alive shall provide for the care, removal and burial of the body." In New York City it's run as the burial allowance by the HRA Office of Burial Services. Outside the city, each county department of social services runs its own version. County department of social services (in NYC, the Human Resources Administration Office of Burial Services), under the state Office of Temporary and Disability Assistance.

What it pays. New York City: "OBS can pay up to a maximum amount of $1,700" toward the funeral bill, and "In the event, the funeral bill exceeds $3,400, the cost of the burial plot, grave opening, or cremation will be deducted from the total bill." Statewide there's no single figure, because each district sets its own. Social Services Law § 141 caps what a district may spend out of the deceased's own assets at "five hundred dollars" and caps state reimbursement to the district at "nine hundred dollars."

What disqualifies you. Low-income decedents "that do not have resources or assets available to pay for their funeral." Applicants show low income through receipt of cash assistance, SNAP or SSI, and legally responsible relatives also have to be unable to pay and meet the income criteria. Under § 141, legally responsible relatives must pay "to the extent that they are able to pay the same in whole or in part."

The official page ↗

2. If the death was caused by a crime. "Funeral and burial expenses (up to $12,000)."

New York crime victim compensation ↗

3. Money the person was already owed. Search New York's unclaimed property before you borrow anything. Searching and claiming are free.

New York unclaimed property ↗

New York City has a hard deadline: the application has to be filed "within 120 days of the date of the decedent's death," and the whole allowance disappears if the remaining funeral bill still tops $3,400 after the plot, grave opening or cremation is deducted. That makes the price you agree to with the funeral home the thing that decides eligibility, so call the district before signing. Outside the city, allowances differ county by county.

At a Glance

New York has an estate tax. The threshold is $7.35 million.

New York imposes a state estate tax on estates with a gross value over $7.35 million (the basic exclusion amount for deaths in 2026, adjusted annually for inflation). New York's estate tax rates range from 3.06% to 16% on the taxable amount above the exemption.

The rates.

New York estate tax rates are graduated from 3.06% to 16%, and they run against the whole New York taxable estate, not just the part above the exclusion. The first bracket, 3.06%, covers a taxable estate up to $500,000. The top bracket, 16%, applies to the amount over $10.1 million. The exclusion works as a credit rather than a deduction, which is why it disappears all at once above 105% instead of shrinking gradually. (NY Tax Law § 952)

Source: NY Tax Law § 952 (rate table and applicable credit) ↗

No inheritance tax.

New York doesn't have an inheritance tax. The estate tax is paid by the estate, not by the beneficiaries who receive assets.

Federal estate tax.

The federal estate tax exemption is $15 million per individual in 2026. New York's $7.35 million threshold is much lower. Meaning many New York estates owe state estate tax but no federal estate tax. The Working Families Tax Cuts Bill (Public Law 119-21) made the higher exemption permanent in 2025.

New York City residents.

New York City doesn't impose a separate estate tax. Only the New York State estate tax applies. However, NYC residents may face additional income tax considerations during estate administration. Consult a New York estate planning attorney familiar with both state and city tax rules.

Does New York have an estate tax?

Yes. New York levies its own estate tax, with a state exemption of $7.35 million and rates of 3.06% to 16%. The federal estate tax can also apply, but only to estates over $15 million per person (2026).

Does New York have an inheritance tax?

No. New York doesn’t tax inheritances. Heirs owe no state tax on what they receive, though the estate itself can owe state estate tax before anything is distributed.

What is the federal estate tax exemption for 2026?

$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.

At a Glance

Register through the New York Donate Life Registry.

New York uses an opt-in donor registry. You can register when you get or renew your driver's license or non-driver ID at the DMV, or online at donatelifenys.org. An adult donor's registration is legally binding, and nobody else can rescind or amend it.

First-person authorization.

New York wrote its own anatomical gift law, Public Health Law Article 43. Under PHL § 4301(1)(a), nobody else can rescind or amend a registered adult donor's gift. One exception: 16- and 17-year-olds can register, and until the donor turns 18 a parent or guardian can rescind or amend the gift by objecting at the time of death, before any organ or tissue is recovered (PHL § 4301(1)(b)). Once the donor turns 18, the registration counts as adult consent nobody else can rescind. If you're not registered, your next of kin, in priority order, can authorize donation. Organ procurement organizations still consult families in practice, so tell yours what you decided.

Source: N.Y. Pub. Health Law § 4301 (persons who may execute an anatomical gift) ↗

What can be donated.

Organs (heart, lungs, liver, kidneys, pancreas, intestines), tissues (corneas, skin, bone, heart valves, tendons), and the whole body for medical research. One donor can save up to 8 lives and improve the lives of more than 75 people through tissue donation.