New York Estate Tax

New York Intestate Succession — Best Essential Guide (2026)

By Oleg Kachko · Updated June 13, 2026

✓ Verified June 2026

This guide explains what happens when someone dies dying without a will in New York — exactly who inherits under New York’s intestate-succession law, and what surprises families most. All shares are from New York statute, verified as of June 2026.

Who Inherits When There Is No Will in New York

Here is exactly how New York divides an estate when there is no will:

If the person leaves… Who inherits in New York
Spouse, no children The surviving spouse inherits the entire estate (100%).
Spouse + shared children New York does NOT distinguish between shared children and stepchildren. In all cases where both a spouse and issue (children or descendants) survive, the spouse receives the first 50000 plus one-half of the residue. The children split the remaining balance by representation.
Spouse + children from another relationship Same as shared children — the spouse receives the first 50000 plus one-half of the residue. The children (including children from a prior relationship) split the remaining balance by representation. New York’s statute makes no distinction based on whether the children are also the spouse’s.
Children, no spouse The children inherit the entire estate (100%), divided by representation.
No spouse, no children The estate passes in this priority order: (1) to surviving parent(s) equally; (2) if no parents, to issue of parents (siblings, nieces, nephews) by representation; (3) if none, one-half to maternal grandparent(s) or their issue by representation and one-half to paternal grandparent(s) or their issue by representation — if no one survives on one side, the entire estate goes to the other side; (4) if none, to great-grandchildren of grandparents (first cousins once removed) per capita, split one-half to each side. Issue of grandparents does NOT include anyone more remote than grandchildren of grandparents — New York cuts off inheritance at that level.
No living relatives (escheat) The estate escheats to the State of New York only if there is no surviving spouse, no issue, no parents, no siblings or their issue, no grandparents or their issue (limited to grandchildren of grandparents), and no great-grandchildren of grandparents. Funds are deposited with the New York State Comptroller.

These shares come from New York intestate-succession law (EPTL 4-1.1 (Estates, Powers and Trusts Law, Article 4, Part 1, Section 4-1.1)).

How New York divides shares among descendants: New York uses distribution “by representation” (also called per capita at each generation), not classical per stirpes. Shares are divided equally at the nearest generation with a living member, and remaining shares for deceased members of that generation are pooled and redistributed the same way at the next generation down.

New York homestead and family allowance: New York does not have a traditional homestead exemption in probate.

Instead, EPTL 5-3.1 provides exempt property set-asides that pass directly to the surviving spouse (or to children under 21 if no spouse): household furniture and appliances up to 20000; family bible and books up to 2500; domestic and farm animals plus equipment up to 20000; one motor vehicle up to 25000 (spouse may pay the excess to keep a higher-value vehicle);

and cash or bank accounts up to 25000 (reduced by any excess claimed in other categories).

These pass off the top before the estate is distributed. Additionally, the surviving spouse has a right of election under EPTL 5-1.1-A to claim the greater of 50000 or one-third of the net estate, regardless of what a will provides.

Half-blood relatives in New York: Under EPTL 4-1.1, relatives of the half blood are treated identically to relatives of the whole blood for all intestacy purposes. Half-siblings inherit equally with full siblings.

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Assets That Pass Outside New York Intestate Rules

Assets with named beneficiaries (life insurance, retirement accounts, payable-on-death accounts), jointly held property with right of survivorship, and assets in a living trust pass outside New York intestate succession rules and are not governed by EPTL 4-1.1. Only assets in the decedent’s individual name without a beneficiary designation pass through intestacy.

Other New York intestacy rules: (1) Stepchildren do NOT inherit under intestacy unless legally adopted. (2) Non-marital children inherit from their mother automatically but must prove paternity to inherit from their father (by acknowledgment, court order, or clear and convincing evidence). (3) Adopted children are treated the same as biological children of the adoptive parents.

(4) New York’s version of the Uniform Simultaneous Death Act provides that if it cannot be established that the heir survived the decedent, the heir is deemed to have predeceased. (5) Without a will, the Surrogate’s Court appoints an administrator following a statutory priority (surviving spouse first, then children, then other distributees).

(6) The surviving spouse’s right of election under EPTL 5-1.1-A (the greater of 50000 or one-third of the net estate) is a unique spousal protection that applies even when there IS a will. (7) New York’s estate tax exemption for 2026 is approximately 7350000 — estates below this threshold may owe no state estate tax, though this is separate from intestacy distribution.

What Dying Without a Will in New York Really Means

When someone dies without a will in New York, the state’s intestate-succession law — not the family — decides who inherits. The shares above show exactly how New York divides an estate when someone is dying without a will in New York, and they often surprise people: a spouse may not automatically inherit everything.

Understanding dying without a will in New York helps a family know what to expect before they walk into probate court. Remember that some assets pass outside these rules entirely, so the full picture of dying without a will in New York depends on how each asset was titled.

You don’t have to do this alone

If you are settling a loved one’s estate in New York, your state’s probate court self-help center and free legal-aid offices can walk you through the process at no cost. For an active probate or a deadline, talk to a licensed probate attorney in your state.

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Official New York Sources & Resources

This New York intestate-succession guide was last verified against official sources in June 2026. Laws change — verify with your state court or a licensed attorney.

More New York Wills & Probate Guides

Disclaimer: This guide is informational only and is not legal or tax advice. Estate, probate, and tax laws change and vary by state and county. Verify current rules and dollar figures with your state’s court, statute, or a licensed attorney or tax professional before acting. For urgent matters like an active probate or a tax deadline, consult a licensed professional in your state right away.

Estate planning? Make sure your life insurance is in order — see Life Insure Guide. Worried about Medicaid estate recovery? See Medicare Cover Guide. Divorced recently? Update your will and beneficiaries — see Divorce Help Guide.