A 2026 Guide to Estate Planning on Long Island
Long Island is not one jurisdiction. It is two counties — Nassau and Suffolk — with two separate Surrogate's Courts, two sets of calendaring practices, and two very different property markets. An estate is heard in the county where the decedent lived, and a family that moved from Garden City to Riverhead late in life has changed courts without knowing it.
That is the first thing to establish, because everything downstream depends on it. This guide covers both courts, the property patterns that define Long Island estates, the New York estate tax line that suburban homeowners cross more often than city ones, and the second-home problem that runs from the North Shore to the East End.
Two Counties, Two Courts
Nassau County Surrogate's Court — 262 Old Country Road, Mineola, NY 11501. All probate petitions, administration proceedings, and related filings for decedents who resided in Nassau County.
Suffolk County Surrogate's Court — 320 Center Drive, Riverhead, NY 11901. The same for decedents who resided in Suffolk County.
Residence at the time of death decides which court hears the matter — not the location of the property, and not where the executor lives. A Nassau resident who owned a house in Southampton is a Nassau matter; a Suffolk resident who owned a co-op in Queens is a Suffolk matter.
The distinction is not merely administrative. Geography alone shapes an estate's cost: Riverhead is a considerable drive from western Suffolk, and a proceeding that requires several appearances is priced accordingly. It is one reason we keep offices at both ends of the Island.
The Suburban House and the Estate Tax Line
New York taxes estates above its own exemption — approximately $7.16 million in 2026, separate from the federal exemption. The mechanism families run into is the cliff: an estate exceeding 105% of the exemption is taxed in full, not merely on the amount above the line.
Long Island reaches that threshold more readily than most of the city, and for an ordinary reason. A primary residence on the North Shore or the South Shore, a second property, retirement accounts accumulated over a full career, and a life insurance policy owned outright add up on today's values. Life insurance is the piece most often overlooked — a policy the decedent owned is included in the taxable estate even though the money passes directly to a beneficiary.
The tools are well established: credit shelter trusts that preserve both spouses' exemptions instead of 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. Each has to be in place beforehand; after a death the options narrow to disclaimers and elections.
Second Homes, the East End, and Out-of-State Property
A large share of Long Island estates include more than one property, and that is where avoidable expense accumulates.
A house in another state — Florida, the Carolinas, New Jersey — is generally not covered by a New York probate. It normally requires an ancillary proceeding in that state, with its own filings, its own timetable, and its own counsel. A properly funded revocable trust usually avoids the second proceeding entirely, which is the strongest single argument for a trust in a Long Island plan.
An East End property — Southampton, East Hampton, Sag Harbor, Montauk, the North Fork — raises valuation questions that a suburban house does not: seasonal rental income, land value that dominates improvement value, and, where the property has been in a family for decades, a basis so low that a sale after death is a very different transaction from a sale before it.
Domicile deserves its own mention. Families who winter in Florida often believe they have changed residence for tax purposes. New York examines domicile closely, and half-completed moves — a Florida address with a New York home, licence, and doctors — produce residency audits that fall on the estate. If the intent is to change domicile, it should be done completely and documented.
Probate on Long Island, Step by Step
A straightforward estate in either county completes probate in roughly 9 to 14 months. Will contests, out-of-state property, or a closely held business commonly extend that to two or three years.
- Establish the county of residence at death — this decides whether the petition goes to Mineola or Riverhead.
- Locate the original will. A copy is not sufficient; a missing original raises a presumption of revocation.
- Identify every distributee and give notice, whether or not the will provides for them.
- File the petition with the death certificate, the original will, and the fee set by the estate's value.
- Waivers or citation — signed waivers can save months.
- Letters issue, and only then may the executor sell property, reach accounts, or collect rent.
- Marshal, pay debts and taxes, distribute. Creditors have seven months from the issuance of letters.
- Accounting — informal by agreement, judicial where beneficiaries disagree.
Where there is no will, the proceeding is administration, statute sets the priority to serve, and a bond is frequently required — a cost a will normally waives.
Business Owners and Professional Practices
Long Island holds a dense population of closely held businesses — contractors, medical and dental practices, marine and landscaping firms, family retail. A business interest is the hardest asset in an estate: it must be valued, it may not be salable quickly, and it often depends on the person who died.
What prevents a forced sale is agreement written in advance: a buy-sell agreement funded with life insurance, a succession plan naming who runs the business on day one, and a valuation method fixed before there is a dispute about it. Without those, the estate can be forced to liquidate at a discount simply to pay the tax on a value it never received in cash.
Elder Law and Medicaid Planning
Long-term care costs on Long Island are among the highest in the state, and Medicaid — the program that pays for nursing home care — reviews asset transfers made before an application for institutional coverage. Timing decides whether a transfer protects the family home or creates a penalty period during which no coverage is available.
Medicaid asset protection trusts are the usual instrument, and they must be established well before care is needed. The caregiver child and sibling exceptions apply here as elsewhere, and community-based long-term care has its own rules and its own timetable, distinct from institutional coverage. Because the family home is usually the asset at stake, this planning is worth doing early rather than at the point of crisis.
Communities We Serve
Nassau County: Manhasset, Great Neck, Port Washington, Roslyn, Old Westbury, Garden City, Mineola, Westbury, Hicksville, Syosset, Jericho, Plainview, Bethpage, Levittown, Massapequa, Seaford, Wantagh, Merrick, Bellmore, Freeport, Baldwin, Rockville Centre, Lynbrook, Valley Stream, Oceanside, Long Beach, Glen Cove, Sea Cliff, and Locust Valley.
Suffolk County: Huntington, Northport, Commack, Smithtown, Hauppauge, Islip, Bay Shore, West Islip, Babylon, Lindenhurst, Sayville, Patchogue, Bellport, Brookhaven, Port Jefferson, Setauket, Stony Brook, Ronkonkoma, Holbrook, Medford, Riverhead, Southold, Greenport, Mattituck, Westhampton, Southampton, Bridgehampton, Sag Harbor, East Hampton, Amagansett, and Montauk.
Our Long Island Offices
Manhasset — Nassau County
1129 Northern Boulevard, Suite 404
Manhasset, NY 11030
Port Jefferson — Suffolk County
407 East Main Street, Suite 1
Port Jefferson, NY 11777
Southampton — East End
33 Flying Point Road, Suite 131
Southampton, NY 11968
(888) 529-1315 · contact@morganlegalgroup.com
All three offices are by appointment only. Please call or schedule a consultation before visiting.
Frequently Asked Questions
Which court will handle our estate?
It depends on the county of residence at death. Nassau County matters are heard at the Nassau County Surrogate's Court, 262 Old Country Road, Mineola, NY 11501; Suffolk County matters at the Suffolk County Surrogate's Court, 320 Center Drive, Riverhead, NY 11901.
We own a home in Florida as well as on Long Island. What happens?
Real estate outside New York is generally not covered by a New York probate and usually requires an ancillary proceeding in that state. A properly funded revocable trust normally avoids the second proceeding.
We spend winters in Florida. Are we still New York residents?
Possibly. New York examines domicile closely, and a partial move — a Florida address alongside a New York home, licence, and physicians — can result in a residency audit that falls on the estate. A change of domicile should be complete and documented.
How long does probate take on Long Island?
A straightforward estate generally completes in 9 to 14 months in either county. Will contests, out-of-state property, or a business interest commonly extend that to two or three years.
What is the New York estate tax cliff?
If an estate exceeds 105% of the New York exemption — approximately $7.16 million in 2026 — the entire estate is taxed rather than only the excess. Credit shelter trusts, irrevocable life insurance trusts, and lifetime gifting are the usual tools for staying below it.
I own a family business. How do I keep it from being sold to pay taxes?
With agreements made in advance: a buy-sell agreement funded by life insurance, a succession plan naming who operates the business immediately, and a valuation method fixed before any dispute. Without them an estate can be forced to liquidate at a discount.