Under New York inheritance laws, if you die without a will, the state distributes your estate through a fixed formula based on family relationships, not your wishes. Key factors that affect your outcome include whether you have a spouse, children, or unmarried partners; the total value of your estate relative to New York’s $7.35 million estate tax threshold; and how your assets are titled.
If you live in New York and you die without a plan in place, the state decides who gets everything you own. New York inheritance laws follow a strict set of rules called “intestate succession,” and those rules may not match what you actually want. Understanding how they work is the first step toward making sure your family is protected.
Below, estate planning attorney Ken Seligson walks through the key rules that govern inheritance in New York, including who inherits, how the New York estate tax works in 2026, and what you can do now to protect your assets and your loved ones.
Who Inherits Under New York Inheritance Laws
When someone dies without a valid will in New York, their estate is distributed according to the state’s intestate succession rules. These rules are laid out in the New York Estates, Powers and Trusts Law (EPTL), and they follow a fixed order based on family relationships.
Here is how New York divides an estate when there is no will:
If you are married with children
Your spouse receives the first $50,000 of your estate, plus one-half of the remaining balance. Your children split the other half equally. This applies even if your children are adults.
- If you are married with no children, your spouse inherits your entire estate.
- If you have children but no spouse, your children divide the estate equally.
What about stepchildren and unmarried partners?
Under New York law, stepchildren who were never legally adopted do not automatically inherit anything. Unmarried partners, no matter how long the relationship lasted, receive nothing under intestate succession. If you want to leave assets to either of these people, you need a will or a trust that says so.
The rules above apply only when there is no plan in place. A will or trust lets you decide exactly where your assets go.
The New York Estate Tax: What You Need to Know in 2026
New York does not have an inheritance tax, meaning the people who receive your assets do not pay a tax on what they inherit. However, New York does impose an estate tax on the estate itself before assets are distributed.
For 2026, the New York estate tax exemption is $7.35 million. If the total value of your estate is below that threshold, no New York estate tax is owed. If it exceeds that amount, the estate will owe tax at rates up to 16%.
The New York estate tax “cliff”
New York has an unusual rule that catches many families by surprise. If your estate exceeds the exemption amount by more than 5%, the state taxes your entire estate, not just the portion above the threshold.
That means an estate worth $7.75 million could owe tax on the full amount, not just the excess over $7.35 million. This is often called the estate tax cliff, and it is one of the strongest arguments for proactive estate planning in New York.
How federal estate tax compares
The federal estate tax applies to everyone in the United States regardless of which state they live in. For 2026, the federal exemption is $15 million per person, which is more than double New York’s threshold.
That means many estates that owe New York state estate tax owe nothing at the federal level. If your estate is worth $9 million, for example, you are well above New York’s $7.35 million cutoff but comfortably below the federal $15 million threshold.
The two taxes are calculated and paid separately, so it is possible to owe one without owing the other. An attorney who understands both systems can help you structure your estate to minimize what you owe at each level.
How New York Inheritance Laws Apply to Your Situation
The relevant statutes governing inheritance in New York are the Estates, Powers, and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These laws govern everything from how a valid will must be signed to how an estate moves through probate.
Probate in New York Surrogate’s Court
When someone dies in New York, their estate typically goes through probate in the Surrogate’s Court in the county where they lived. Probate is the court-supervised process of verifying a will, paying debts, and distributing assets. It can take anywhere from several months to more than a year, depending on the size and complexity of the estate. Court and attorney fees come out of the estate during this process.
How to avoid probate
Many New Yorkers use a revocable living trust as part of their estate plan specifically to keep assets out of probate. Assets held in a properly funded trust pass directly to your beneficiaries after your death, without court involvement. This can save your family significant time, cost, and stress.
New York is not a community property state
Unlike California, New York does not treat property acquired during marriage as automatically owned equally by both spouses. How property passes at death depends on how it is titled and whether a plan is in place.
What You Can Do Now to Protect Your Family
Here are the core tools available to you under New York law:
A last will and testament
A valid New York will must be signed by you in front of at least two witnesses, who must also sign the document. It allows you to name who receives your assets, who manages your estate, and, if you have minor children, who will serve as their guardian.
Without a will, those decisions belong to the state. Seligson Law can help you draft a will that holds up in New York Surrogate’s Court.
A revocable living trust
A trust lets assets transfer to your beneficiaries without going through probate. You maintain control of the assets during your lifetime and can change the trust at any time. It is one of the most effective tools available for estate planning in New York.
Powers of attorney and health care proxies
Estate planning is not only about what happens after you die. Two documents protect you while you are still alive.
A durable power of attorney allows someone you trust to manage your finances, pay your bills, and make legal decisions on your behalf if you become incapacitated. In New York, your power of attorney must follow specific requirements under General Obligations Law Section 5-1501B to be legally valid. If it does not, banks and other institutions can reject it, leaving your finances frozen at exactly the moment your family needs access most.
A health care proxy lets you name someone to make medical decisions on your behalf if you cannot speak for yourself. New York has its own statutory health care proxy form for this document. Without one in place, medical providers may turn to family members who disagree with each other or default to procedures you would not have chosen.
Both documents should be drafted alongside your will or trust as part of a complete New York estate plan.
Talk to a New York Estate Planning Lawyer at Seligson Law
New York inheritance laws are built for families who did not plan ahead. If you want your estate to go to the people you choose, you need a plan in writing. Seligson Law handles estate planning for individuals, couples, and business owners across New York, including Manhattan, Brooklyn, Queens, and statewide.
Call 213-293-6692 or leave your details, and we will get back to you to schedule a consultation and protect your family’s legacy.
Frequently Asked Questions About New York Inheritance Laws
1. Does New York have an inheritance tax?
No. New York does not have an inheritance tax. The people who receive your assets do not pay a tax on what they inherit. New York does have an estate tax, though, which is paid by the estate itself before anything is distributed.
2. What happens if you die without a will in New York?
If you die without a will in New York, the state uses intestate succession laws to decide who inherits your assets. Generally, your spouse, children, or other relatives receive shares in that order, regardless of your wishes. Unmarried partners and stepchildren receive nothing unless they are named in a legal document. Putting your wishes in a will is the simplest way to make sure your assets go to the people you choose.
3. What is the New York estate tax exemption for 2026?
For 2026, the New York estate tax exemption is $7.35 million. Estates valued below that amount owe no New York estate tax. Estates above that threshold may owe tax at rates up to 16%, and New York’s cliff rule means that going even slightly over the limit can trigger a much larger tax bill than expected.
4. What is the New York estate tax cliff?
The estate tax cliff is a New York rule that removes your exemption entirely if your estate exceeds the $7.35 million threshold by more than 5%. Instead of paying tax only on the amount above the threshold, your entire estate becomes taxable. This can result in a tax bill that is far larger than most families expect. Proper planning through tools like a trust can help reduce this risk.
5. How does probate work in New York?
When someone dies in New York, their estate typically goes through probate in the Surrogate’s Court in the county where they lived. A judge reviews the will, debts are paid, and assets are distributed to beneficiaries. The process can take several months to over a year and involves court and attorney fees that come out of the estate. Many families use a living trust to avoid probate entirely.
6. Can a trust help me avoid probate in New York?
Yes. A revocable living trust is one of the most effective tools for avoiding probate in New York. Assets held in a properly funded trust pass directly to your beneficiaries after your death without going through Surrogate’s Court. This saves your family time, money, and stress.
7. Do stepchildren inherit automatically in New York?
No. Under New York inheritance laws, stepchildren who were never legally adopted do not automatically inherit anything. If you want to leave assets to a stepchild, you need a will or trust that specifically names them. Without one, they receive nothing under the state’s default rules.
8. How do I find a New York estate planning lawyer?
Look for an attorney who is licensed in New York, focuses on estate planning, and takes time to understand your specific situation. The team at Seligson Law handles estate planning for individuals, couples, and business owners across New York, including Manhattan, Brooklyn, and Queens.
