Estate Planning in Long Island: Nassau & Suffolk Surrogate’s Courts

Estate planning on Long Island means preparing how your single-family home, accounts, business interests, and personal property pass to your family under New York’s Estate Powers and Trusts Law (EPTL) — and, when you die, which Surrogate’s Court administers it. The answer is set by your county of domicile: Nassau County estates are heard in Mineola, Suffolk County estates in Riverhead. Long Island is two jurisdictions, not one.

Who this resource is for

This is an informational hub for Long Island residents — homeowners in Garden City, Levittown, Massapequa, Huntington, Smithtown, Babylon, and out to the Hamptons — who want to understand New York estate and probate law before they sit down with a lawyer. Unlike Manhattan, where most estates revolve around co-op shares and proprietary leases, the Long Island estate is usually built around real property: a deeded single-family home that has often appreciated far beyond its original purchase price. Add a boat, a closely held business, or an East-End second home in Suffolk, and the planning picture becomes distinctly local. The recurring local trap is treating “Long Island” as a single court — Nassau and Suffolk are separate counties with separate Surrogate’s Courts, and a Nassau decedent’s estate cannot be filed in Riverhead.

Where to start: the core pillars

• How wills work under New York law — EPTL 3-2.1 execution rules, what a will controls, and what happens if you die without one.
• Trusts and probate avoidance in New York — revocable living trusts, Medicaid asset protection trusts, and why funding matters.
• Power of attorney and health care proxy — New York’s 2021 statutory POA, health care proxies, and incapacity planning.
• New York and federal estate taxes — the New York estate tax “cliff” and how appreciated Long Island homes create exposure.
• The New York probate process — the step-by-step path through Surrogate’s Court.
• Executor duties under New York law — what an executor must do and how they are paid under SCPA 2307.
• The complete Long Island estate guide — Nassau vs. Suffolk, court addresses, neighborhoods, and local filing realities.

How estate planning works on Long Island, at a glance

1. Inventory what you own — home, accounts, retirement plans, business interests, boats, and second homes.
2. Decide how assets should pass — by will, by trust, or by beneficiary designation.
3. Sign core documents — a will (EPTL 3-2.1), a durable power of attorney, and a health care proxy.
4. Plan for taxes — review New York estate tax cliff exposure if your estate approaches the exemption.
5. Coordinate title — make sure your deed, accounts, and beneficiary forms match your plan.
6. Update after life changes — marriage, divorce, new children, or a move between Nassau and Suffolk.

A deeper walkthrough lives in the Long Island estate guide.

Local court and statute snapshot

Venue is set by SCPA 205–206: the county where the decedent was domiciled at death controls.

Common questions

Do Nassau and Suffolk use the same Surrogate’s Court? No. They are separate counties with separate courts in Mineola and Riverhead. See the Long Island estate guide.

Does my Long Island home avoid probate? Only if it is held in a trust, jointly with right of survivorship, or otherwise passes outside the will. New York has no transfer-on-death deeds. See trusts.

Will my estate owe New York estate tax? It depends on your total estate value relative to the New York exemption and the “cliff.” See estate taxes.

More answers are on the frequently asked questions page.

About this resource

This site is published by Morgan Legal Group, led by attorney Russel Morgan, a New York estate and probate practice serving Long Island and the broader New York metro area. Content is grounded in the EPTL and SCPA and reviewed for accuracy by a New York-licensed attorney. Learn more on the about page.

Talk through your plan

If you want to map your own situation to New York law, you can book a 30-minute consultation with Russel Morgan: schedule a consultation. This page is informational and not legal advice.