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 residents: nyc.gov/health (separate office, same cost)
• –Cost: $15 per copy (both state and NYC)
• –Allow 4–6 weeks by mail; expedited options available through VitalChek

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. Order at least 10: banks, insurers, and agencies each want their own certified copy.

How much does a death certificate cost in New York?

$15 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 2–4 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 1–3 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 are 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 ↗

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 does not 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 cannot; and (2) the Living Will, which specifies your wishes for end-of-life care. New York does not 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 cannot be your healthcare agent. The proxy does not 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. To authorize decisions about life-sustaining treatment, you must include specific language in the proxy. Without that language, your agent cannot authorize withdrawal of life-sustaining treatment.

• –Agent cannot 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
• –Consider including explicit language about life-sustaining treatment

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?

The controlling law is NY Public Health Law § 2980 (Health Care Proxy); § 2961 (DNR), linked as this section's source. Most people use the free statutory form: New York's health department, hospital systems, and state bar publish fillable versions that match it. You do not need to buy one, and you do not need a lawyer to complete it.

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

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

At a Glance

48-hour waiting period.

New York requires a minimum 48-hour waiting period after death before cremation can proceed. The death certificate must be filed and a cremation permit obtained from the local registrar before cremation.

Authorization requirements.

Cremation requires written authorization from the person with the right to control disposition. New York law establishes a priority order: (1) person designated in a written authorization signed before death, (2) spouse, (3) adult children (majority if multiple), (4) parents, (5) adult siblings, (6) other relatives.

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.

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: starting at 3.06% on the first $500,000 above the exemption, rising to 16% on amounts over $10.1 million. The tax is calculated on the New York taxable estate, which is the gross estate minus allowable deductions.

No inheritance tax.

New York does not 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 One Big Beautiful Bill Act made the higher exemption permanent in 2025.

New York City residents.

New York City does not 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 does not 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 One Big Beautiful Bill Act (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 DonateLifeNY.org. Registration is legally binding. Family members cannot override a registered donor's decision.

First-person authorization.

New York follows the Uniform Anatomical Gift Act (UAGA). A registered donor's decision is legally binding and cannot be overridden by family members. If you are not registered, your next of kin, in priority order, can authorize donation.

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.