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New York Probate Real Estate Sale Calculator

One clause in the will decides everything: a power of sale skips the courthouse entirely, while a specific bequest to one beneficiary keeps the executor out of the sale no matter what the will otherwise says.

Based on SCPA §1902, 2307, EPTL 11-1.1 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Selling a New York probate house

Enter the estate's gross value to see the SCPA §2307 commission.

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Estimated cost of this New York probate sale
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A power of sale clause skips the courthouse

What makes New York different: most well-drafted wills grant the executor a power of sale, and when they do, the executor generally doesn't need separate court approval for each sale. Without one — or without a will at all — the fiduciary must petition the Surrogate's Court under SCPA Article 19 for an Order Authorizing Sale.

A specific devise overrides even a general power of sale

If the will names a specific beneficiary to inherit the house directly (a "specific devise"), the executor has no authority to sell that parcel — even with a general power-of-sale clause elsewhere in the will — without the named beneficiary's written consent or a separate court order.

A tiered statutory commission on the gross estate

SCPA §2307 sets the fiduciary's commission at 5% of the first $100,000, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above that — calculated on gross value, with debts and taxes not subtracted.

Specifically devised property earns no commission at all

Real estate or other property "turned over" directly to a named beneficiary is not commissionable — ownership vests in that beneficiary by operation of law at the moment of death, not through any action by the executor.

Up to 14.8% combined state and city tax on the gain

New York taxes capital gains as ordinary income with no preferential rate. See Capital Gains Tax on the Sale for how the NYC city tax stacks on top of the state rate.

New York probate real estate sale — frequently asked questions

Does a New York executor need court approval to sell the house?

Not if the will grants a power of sale — most well-drafted wills do, and in that case the executor generally doesn't need separate court approval for each sale. Without a will, or if the will is silent, the fiduciary must petition the Surrogate's Court under SCPA Article 19.

How much does a New York executor get paid for selling the house?

New York uses a statutory commission schedule under SCPA §2307: 5% of the first $100,000 of estate value, 4% of the next $200,000, 3% of the next $700,000, 2.5% of the next $4 million, and 2% above that.

Does the executor's commission apply to a house left to a specific beneficiary?

No — real estate turned over directly to a beneficiary named in the will (a specific devise) is not commissionable, since ownership vests in that beneficiary by operation of law at the moment of death, not through the executor's action.

How much state tax could apply to the sale's gain?

New York taxes capital gains as ordinary income, 4% to 10.9% across nine brackets. New York City residents pay an additional city income tax of 3.078% to 3.876% on top, for a combined top marginal rate near 14.8% — among the highest combined state-and-local rates in the country.

Can a co-op apartment be sold the same way as a house in New York probate?

Not quite — a co-op is legally personal property (shares in a corporation) rather than real estate, so the co-op board's own transfer approval process applies on top of the probate rules, often driving the timeline for Manhattan and Brooklyn estates.

Same statute, different Surrogate's Courts

Manhattan (New York County), Brooklyn (Kings County), and Queens each run their own Surrogate's Court calendar, but SCPA Article 19 and the §2307 fee schedule apply identically no matter which county hears the petition.

New York probate real estate sale tools & guides

Court Approval to Sell in New YorkPower of sale, SCPA Article 19, specific devises New York Sale Costs & CommissionThe § 2307 tiered schedule, explained Capital Gains Tax on the Sale in New YorkState tax plus the NYC city layer New York Executor Fee CalculatorThe full § 2307 tiered schedule New York Small Estate CheckerDoes this estate even need a sale?

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on SCPA §1902, 2307 and EPTL §11-1.1, 13-1.3, and typical realtor commission rates. Actual costs depend on the estate's own facts. Confirm current figures with the county Surrogate's Court or a licensed New York attorney before acting.