Estate Planning Attorney
in Brooklyn

Brooklyn is home to roughly 2.6 million people — more than Manhattan and Staten Island combined, and more than most American cities. What makes estate planning here distinct is not the number of residents but what they own: a borough where a great deal of family wealth sits in a single building, often one the family lives in and rents out at the same time.

A brownstone bought in Bedford-Stuyvesant in 1985, a two-family in Bay Ridge carrying a rental tenant on the second floor, a co-op in Brooklyn Heights with a board that must approve every transfer — each of these creates a different problem when the owner dies. A plan that works for a portfolio of stocks does very little for a family whose principal asset cannot be divided, cannot be sold quickly, and in some cases cannot be transferred at all without a stranger's consent.

This guide sets out how estate planning and probate actually work for Brooklyn residents: which court hears the case, what the property raises, where New York's estate tax catches people who never thought of themselves as wealthy, and which tools keep a family home in the family.

Every Brooklyn estate is heard by the Kings County Surrogate's Court at 2 Johnson Street, Brooklyn, NY 11201. Residence at the time of death decides the county — not where the property sits, not where the family lives now. A Brooklyn resident who owned a house upstate is still a Kings County matter; a Queens resident who owned a Brooklyn brownstone is not.

The Surrogate's Court has jurisdiction over probate of wills, administration of estates without a will, accountings, guardianships for minors, and contested proceedings between beneficiaries. It is a court of limited but deep jurisdiction: it does one family of problems and does it in a way that rewards preparation.

Kings County is one of the busiest surrogate's courts in the state. Filing volume matters to families in a practical way — a petition that is complete moves; a petition missing a death certificate, an original will, or the address of a distributee waits. The most common cause of delay we see is not opposition from relatives. It is an incomplete first filing.

Our Brooklyn office sits in Downtown Brooklyn at 300 Cadman Plaza West, minutes from the courthouse, which is a practical convenience when a filing needs to be corrected the same day.

Brooklyn housing is not one thing, and the differences change the plan.

The brownstone. A row house bought decades ago for a fraction of today's value is often the family's entire estate. Two problems follow. First, the appreciation is enormous, which can push a family that never considered itself wealthy over New York's estate tax threshold. Second, a house divides badly: three siblings inheriting equal shares own one indivisible thing together, and if they disagree about selling, any one of them can force a partition action that ends in a court-ordered sale — usually at a worse price than a negotiated one.

The two- to four-family house. Common through Bay Ridge, Bensonhurst, Dyker Heights, Sheepshead Bay, and Marine Park. These carry a rental income stream and, frequently, a rent-regulated tenant. The income has to keep flowing while the estate is open: mortgage, taxes, water, and insurance do not pause for probate. Without authority to act, an executor cannot collect rent or pay the bills, and a building can fall into arrears while the paperwork catches up.

The co-op. Co-op shares are personal property, not real estate, and the proprietary lease usually requires board approval before shares pass to anyone — including a child who grew up in the apartment. Boards differ: some approve transfers to family as a matter of course, others interview, and a few refuse. A plan that ignores the specific building's policy can leave an heir holding shares they cannot occupy and cannot easily sell.

The new condominium. Williamsburg, Downtown Brooklyn, and Gowanus have added a large stock of condos, which transfer far more simply than co-ops but bring their own question — whether the unit is best held in a trust, in joint names, or through a beneficiary designation.

New York taxes estates above its own exemption, which is approximately $7.16 million in 2026 and separate from the federal exemption. The mechanism that catches people is not the rate — it is the cliff. If an estate exceeds 105% of the exemption, the entire estate is taxed, not merely the amount above the line. Cross the threshold by a modest sum and the tax applies to everything.

Brooklyn families reach that line more often than they expect, because the arithmetic is done on today's value. A brownstone worth $2.8 million, a second property, retirement accounts, and a life insurance policy owned outright can add up quickly. Life insurance is the piece most often forgotten: a policy the decedent owned is included in the taxable estate even though the money goes straight to a beneficiary.

The planning tools are well established — credit shelter trusts that use both spouses' exemptions rather than wasting one, irrevocable life insurance trusts that move a policy out of the taxable estate, and lifetime gifting done with attention to New York's three-year lookback on gifts made before death. What they have in common is that they must be done in advance. After death, the options narrow to disclaimers and elections.

A straightforward Brooklyn estate completes probate in roughly 9 to 14 months. Estates with a will contest, out-of-state property, or a closely held business commonly run two to three years.

Where there is no will, the process is administration rather than probate, the priority order for who may serve is set by statute, and a bond is often required — an expense a will usually waives.

Probate is not automatic for every asset. Property held in a properly funded revocable trust, accounts with a valid beneficiary designation, and property held jointly with right of survivorship pass outside the estate. For a Brooklyn family whose principal asset is a house, a trust often does more than avoid court: it keeps the terms private, it can hold the property for years rather than forcing an immediate sale, and it settles in advance who lives there and who is bought out.

Two cautions. A trust that is never funded does nothing — the deed has to actually be transferred, and we see unfunded trusts more often than any other planning failure. And for small estates, New York's voluntary administration procedure can be far simpler than either route; it is worth checking before assuming a full proceeding is required.

Long-term care is the risk that undoes plans built only around taxes. Nursing home care in the New York City area runs well beyond most families' income, and Medicaid — the program that pays for it — looks back at asset transfers before approving institutional coverage.

For a family whose wealth is the house, the question is whether the home can be protected without losing the ability to live in it. Medicaid asset protection trusts, properly timed, are the usual answer; so are transfers that qualify under the caregiver child and sibling exceptions, which apply more often in Brooklyn's multi-generational households than families realize. Timing governs everything here: the same transfer made at the right moment protects the house and made at the wrong moment creates a penalty period with no coverage.

Brooklyn's households are more likely than most to span three generations under one roof and to hold assets in more than one country. Both facts change the plan.

Where a house shelters parents, an adult child, and grandchildren, the plan has to answer a question that has nothing to do with tax: who continues to live there. Leaving the property to several children in equal shares looks fair on paper and routinely produces the partition action described above. Naming who occupies, who is compensated, and on what timetable is what prevents it.

Where assets sit abroad — property in the Caribbean, accounts in Eastern Europe or China, a family business in another country — a New York will may not govern them, and a foreign will may not be honored here. These estates need coordination between jurisdictions, done before death rather than discovered after it.

We work with clients throughout Kings County.