Probate and Estate Administration Attorneys in Westchester County, New York
You have been named executor of a parent’s estate, the house needs to be dealt with, your siblings live in three different states, and the bank will not talk to you. This is the point at which many executors call a lawyer. Milvidskiy Law Group P.C. represents executors, administrators, and beneficiaries in estates filed at the Westchester County Surrogate’s Court in White Plains, and we handle the work from our Tarrytown office and by video and phone.
What follows is a Westchester executor’s timeline: what happens in the first weeks, what the court needs, how the house gets sold or transferred, and how the estate is closed. The rules are New York’s, but the practical details, from where the papers are filed to how a co-op board treats an estate, are local. Our attorneys practice in New York, New Jersey, and Connecticut, which is useful when heirs or property sit across the border.
Key Takeaways:
- Westchester estates are opened at the Westchester County Surrogate’s Court, 111 Dr. Martin Luther King Jr. Blvd., 19th Floor, White Plains, and the court accepts electronic filing.
- The executor should expect to hold the estate open at least seven months after letters issue so that creditor claims are cut off before distribution.
- A Westchester home is transferred or sold by an executor’s deed recorded with the Westchester County Clerk in White Plains, and its value can push the estate toward New York’s estate tax threshold of $7,350,000 for deaths in 2026.
The First Few Weeks
Before anything is filed, the family should locate the original will, order several certified death certificates from the municipality where the death occurred, secure the home and any vehicles, and stop automatic payments that are no longer needed. Do not distribute personal property or empty accounts. If the deceased received Medicaid or lived in a nursing home, keep every notice. If there is a safe deposit box, the bank will generally allow a limited search for the will and burial instructions before letters issue.
We use this period to identify the distributees, meaning the people who would inherit under New York law if there were no will. Each of them must be listed in the petition and either sign a waiver or be served, regardless of what the will says. This often means tracking down adult children and grandchildren in other states, which is why we start early.
Filing at the Westchester County Surrogate’s Court
The Westchester County Surrogate’s Court sits at 111 Dr. Martin Luther King Jr. Blvd., 19th Floor, White Plains, New York 10601, and as of this writing is open weekdays from 9 a.m. to 5 p.m., excluding state holidays. The court participates in the New York State Courts Electronic Filing system (NYSCEF), and our office files probate and administration petitions electronically. Court staff review papers for completeness before the file goes to the Surrogate.
With a will, the nominated executor petitions for probate and receives letters testamentary once the court admits the will. Without a will, a distributee petitions for letters of administration. New York law ranks who may serve: spouse, then children, then grandchildren, parents, and siblings, with the option for all eligible distributees to consent to someone else. If the estate needs attention before full letters can issue, for example because a house is vacant or a business needs to be run, the court can grant preliminary letters with limited authority.
Under current law, estates with personal property of $50,000 or less, excluding certain property set aside for a spouse or minor children, and no real estate in the deceased’s sole name can use the court’s voluntary administration procedure, which requires only an affidavit.
Collecting the Assets
Once letters issue, the executor obtains a federal tax identification number for the estate, opens an estate account, and transfers the deceased’s individual bank and brokerage accounts into it. Retirement accounts and life insurance with named beneficiaries pass directly to those beneficiaries and are not collected by the executor, although their values are counted for estate tax. Jointly owned accounts pass to the surviving owner. The executor should keep a running ledger of every dollar in and out, because that ledger becomes the accounting at the end.
The House, the Condo, or the Co-op
Real estate is often the center of a Westchester estate. What happens depends on how the property was owned and what the will says:
- A house or condominium in the deceased’s sole name passes under the will. If it is to be sold, the executor lists it, signs the contract as executor, and delivers an executor’s deed at closing. The deed and transfer tax forms are recorded with the Westchester County Clerk at 110 Dr. Martin Luther King Jr. Blvd. in White Plains. If a beneficiary is taking the house, the executor signs an executor’s deed to that beneficiary and it is recorded the same way. Title companies review the letters and the will’s power of sale closely, so having those documents in order matters.
- A co-op apartment is personal property, not real estate: the estate owns shares and a proprietary lease. The executor works with the managing agent to transfer or sell the shares, and the co-op board generally must approve any purchaser or successor. Board packages, flip taxes, and maintenance arrears during administration are common issues with co-ops.
- Property owned jointly with a spouse passes to the surviving spouse by operation of law. It is not administered by the executor, though a death certificate and affidavit are typically recorded to clear the title for a future sale.
- A second home outside New York needs its own proceeding in that state. When the situation is reversed and a non-New Yorker died owning Westchester property, the out-of-state fiduciary petitions for ancillary probate in New York in the White Plains court.
Creditors, Debts, and the Seven-Month Window
New York gives creditors seven months from the date letters are first issued to present claims. An executor who distributes in good faith after that window is generally protected from late claims; one who distributes before it remains exposed. In practice the executor pays funeral expenses, the mortgage and carrying costs on the house, medical bills, credit cards that are verified, and administration expenses as they come due, and holds the balance until the seven months have passed. Disputed claims are rejected in writing, and a creditor who does not sue within the time the law allows generally loses the claim.
Taxes for a Westchester Estate
The executor files the deceased’s final federal and New York income tax returns and, if the estate earns income while open, fiduciary income tax returns. New York has no inheritance tax. New York does have an estate tax, and for deaths in 2026 a return is required when the estate exceeds the basic exclusion amount of $7,350,000. The return and payment are due nine months after death. A paid-off house in one of Westchester’s higher-value communities plus a retirement account can approach that number, and New York’s exclusion disappears entirely once an estate exceeds it by a small margin, so valuation and appraisal require care. Estates above the higher federal exemption file a federal return as well. Our attorneys coordinate these filings as part of tax planning.
Commissions, Accounting, and Closing
A Westchester executor is entitled to the statutory commission set by New York law unless the will says otherwise: 5 percent of the first $100,000, 4 percent of the next $200,000, 3 percent of the next $700,000, 2.5 percent of the next $4,000,000, and 2 percent above $5,000,000, computed half on receiving and half on paying out. Commissions are taxable income to the executor, and a child who is also the sole beneficiary often waives them.
The estate closes with an accounting. In many Westchester estates the executor provides a detailed informal accounting to each beneficiary and collects a signed receipt, release, and refunding agreement. If a beneficiary will not sign or disputes the numbers, the executor files a judicial accounting in the White Plains court and asks the Surrogate to settle the account. Distributions to minors or to beneficiaries receiving government benefits can be structured to protect their interests, often through a trust the will created. Where a continuing trust exists, our attorneys continue with trust administration.
Serving from Out of State, or Not at All
A child who lives in another state can serve as executor of a Westchester estate. Petitions and waivers are signed before a notary where they live, the court accepts electronic filing, and closings can proceed by mail or through a power of attorney. When no family member is willing or suitable, the firm’s executor services allow an attorney to serve. Our attorneys handle disputes between co-executors, or between an executor and beneficiaries, as estate and trust litigation in the Westchester Surrogate’s Court.
Talk to a Westchester Probate Attorney in Tarrytown
We meet with clients at our Tarrytown office in Westchester County, by video conference, and by phone. If you live elsewhere in New York State, see our Probate and Estate Administration in New York page. Contact us to schedule a consultation.
This page is provided for general informational purposes only and does not constitute legal advice. Laws change and figures are adjusted periodically. For advice about your situation, consult a qualified attorney.
Frequently Asked Questions
Do I have to go to the courthouse in White Plains to open the estate?
Usually not. The Westchester County Surrogate’s Court participates in New York’s electronic filing system, and our office files the petition, waivers, and supporting papers online. The executor signs the papers before a notary, which can be done at our Tarrytown office or wherever the executor lives. In-person appearances are generally limited to contested matters or hearings the Surrogate schedules.
How long does it take to get letters testamentary in Westchester?
Timing depends on the court and the facts, and we will give you a realistic estimate for your matter. When every distributee signs a waiver and the papers are complete, the matter generally moves more quickly than one in which a citation must be served on an heir who will not sign, because the court then sets a return date and the timeline extends. Contested matters take considerably longer.
The house is the main asset. Can I sell it while the estate is open?
Yes, once letters testamentary issue and provided the will gives the executor a power of sale, which many attorney-drafted wills do. The executor signs the contract and the executor’s deed, and the deed and transfer tax forms are recorded with the Westchester County Clerk in White Plains. The proceeds go into the estate account, not to the beneficiaries directly, until debts, taxes, and the seven-month creditor period are addressed.
My mother's co-op has to be sold. Is that handled differently from a house?
Yes. A co-op is personal property: the estate owns shares in the cooperative corporation and a proprietary lease rather than a deed. The executor works with the co-op’s managing agent to sell or transfer the shares, and the board generally must approve the buyer. Maintenance must be kept current during administration, and some buildings charge a transfer fee on sale. No deed is recorded with the County Clerk.
There is a vacation house in Connecticut too. Does the Westchester court handle it?
No. Real estate in another state passes under that state’s law and requires a proceeding there, typically an ancillary proceeding in the Connecticut probate court for the district where the property is located. We can often handle that proceeding alongside the Westchester estate rather than referring it out.
How much can a Westchester executor be paid?
Unless the will provides otherwise, New York’s statutory commission applies: 5 percent of the first $100,000, 4 percent of the next $200,000, 3 percent of the next $700,000, 2.5 percent of the next $4,000,000, and 2 percent above $5,000,000, split between receiving and paying out. On a typical Westchester estate that includes a home, the commission can be substantial, and it is taxable income to the executor, so a sole beneficiary often waives it.
Will a Westchester estate with a paid-off house owe New York estate tax?
Only if the total estate exceeds New York’s basic exclusion amount, which is $7,350,000 for deaths in 2026. Many Westchester estates fall below that figure, but a home in a high-value community plus retirement accounts and life insurance can approach it. If the estate is close, an appraisal of the house as of the date of death is essential, because New York’s exclusion phases out entirely once the estate exceeds it by a small margin.
My father received Medicaid before he died. Does that affect the estate?
It can. New York may seek recovery of Medicaid benefits paid during a recipient’s lifetime from the estate in certain circumstances, and the executor should expect a claim notice. The executor should not distribute until the claim is resolved. Our attorneys review the claim, confirm what is actually recoverable, and negotiate where appropriate.
I live in New Jersey and my brother lives in Connecticut. Can either of us serve as executor of our mother's Westchester estate?
Yes. New York permits non-residents to serve as executor, though the court may require a bond unless the will waives it. Papers can be signed before a notary in your home state, filings are made electronically in White Plains, and our Tarrytown office coordinates the rest. We can also advise your children on their duties once they step in.
