These answers cover the questions Brooklyn (Kings County) residents ask most about wills, trusts, probate, and estate taxes under New York law. Each is grounded in the EPTL and SCPA and scoped to the Kings County Surrogate’s Court at 2 Johnson Street. For deeper coverage, follow the links into our pillar guides.

Process questions

How long does probate take in Brooklyn? A simple, uncontested estate at the Kings County Surrogate’s Court usually takes 9 to 14 months. Estates with real property to sell, estate-tax filings, will contests, or kinship questions commonly run 18 months or more, since Kings County is a high-volume court. See the probate process.

How much does it cost to probate an estate in Kings County? Court filing fees follow the SCPA 2402 graduated scale — from $45 for tiny estates up to $1,250 for estates of $500,000 or more. Because most Brooklyn estates are valued by an appreciated house, many land in the top fee tier, plus attorney’s fees and any executor commissions.

Where do I file a Brooklyn estate? At the Kings County Surrogate’s Court, 2 Johnson Street, Brooklyn, NY 11201, if the decedent was domiciled in Brooklyn. Venue is set by county of domicile under SCPA 205 — you cannot file a Brooklyn estate in another borough.

Document and legal questions

What makes a will valid in New York? Under EPTL 3-2.1, a NY will must be in writing, signed at the end by the testator, and witnessed by two people who sign within 30 days of each other, with the testator declaring it is their will. A self-proving affidavit is strongly recommended to ease later probate.

What happens if I die without a will in Brooklyn? Your estate passes by intestacy under EPTL 4-1.1 to your closest relatives in a fixed order — spouse and children first — and the court appoints an administrator under SCPA 1001. Brooklyn intestate estates often need kinship proceedings to confirm heirs.

Do I need a trust if I already have a will? Often, yes. A will still routes your estate through Kings County probate; a funded revocable trust avoids probate, adds privacy, and covers incapacity. Because NY has no transfer-on-death deeds, a trust is the cleanest way to pass a Brooklyn home. See trusts.

What’s the difference between an executor and an administrator? An executor is named in a will and receives letters testamentary; an administrator is appointed when there’s no will and receives letters of administration, with priority set by SCPA 1001. Their duties are nearly identical. See executor duties.

Cost and fee questions

How much does an executor get paid in New York? Statutory commissions under SCPA 2307 run from 5% on the first $100,000 down to 2% above $5 million, based on assets received and paid out. Commissions are taxable income, so family members who inherit anyway sometimes waive them.

Does Brooklyn have an estate or inheritance tax? New York imposes an estate tax (paid by the estate), with a harsh “cliff” if the estate exceeds the exemption by more than 5%. New York has no separate inheritance tax and no gift tax, though gifts within three years of death are added back. See estate taxes.

Local Kings County questions

Why is my Brooklyn estate taking so long? Kings County is one of New York’s busiest Surrogate’s Courts, so calendars, accountings, and contested matters move slower than in smaller counties. Kinship questions — common in Brooklyn’s diverse communities — and real-property sales add further time.

My family’s brownstone is worth far more than they paid — what should we worry about? Two things: NY estate-tax cliff exposure from the appreciation, and preserving the stepped-up cost basis at death. Both are manageable with early planning, often a credit shelter trust, since New York offers no portability. See the Brooklyn estate guide.

My relatives live abroad — does that complicate the estate? It can. Confirming heirs through a kinship proceeding may require foreign birth, marriage, and death records, which the Kings County court handles regularly but which adds months. A clear will naming beneficiaries usually avoids the issue.

Who handles guardianship of my elderly parent in Brooklyn? Guardianship of a living, incapacitated adult is an Article 81 proceeding in the Supreme Court, Kings County — not the Surrogate’s Court. A power of attorney and health care proxy prevent the need for it. See incapacity planning.

When you need a lawyer

When do I need an estate attorney in Brooklyn? You should consult one if your estate includes real property (nearly all Brooklyn estates do), if there’s potential estate-tax exposure, if heirs are unknown or overseas, if a will may be contested, or if you want to avoid probate with a trust. For small, simple estates, the court’s Help Center may suffice — but the stakes around a Brooklyn home usually justify counsel.

Still have questions?

Book a 30-minute consultation with Russel Morgan for answers specific to your Kings County estate.