![]() If a nonresident had real property in New York State, the surrogate s court in the county where the real property is located has jurisdiction over an ancillary proceeding. ![]() For a resident of New York State, the surrogate s court in the county where the deceased was domiciled at the time of death is the proper court of jurisdiction. What court has authority over a deceased individual s estate? In New York State, each county has a surrogate s court that is responsible for handling estate matters. These assets may include real property (house and/or land), tangible personal property (e.g., car or jewelry), or intangible personal property (e.g., bank accounts, life insurance proceeds, stocks or bonds). What are estate assets? When a person dies, the property he or she owned at the time of death, either outright or as a partial interest, makes up the estate assets. 1 Publication 603 (3/00) New York State Department of Taxation and Finance Estate Tax Waivers Note: An estate tax waiver is not required for the estate of an individual whose date of death is on or after February 1, Also see Which estates are required to file a New York State estate tax return? on page 7 for filing requirements applicable to these estates. ![]()
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