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

Estate planning on Long Island means preparing your assets — most often a single-family home, plus a boat, a small business, or an East-End second home — to pass to your family under New York’s Estate, Powers and Trusts Law (EPTL) while keeping them out of, or smoothly through, the Surrogate’s Court of the county where you live. Unlike New York City, Long Island is split between two distinct courts: the Nassau County Surrogate’s Court in Mineola and the Suffolk County Surrogate’s Court in Riverhead. Where you are domiciled decides which one governs your estate.

This page is the starting point — an orientation hub, not a sales pitch. If you own a home in Garden City, Massapequa, Huntington, or Montauk and you are not sure where to begin, read on.

Who this Long Island estate-planning hub serves

Long Island is a region of homeowners. Roughly four out of five households here own their residence, which is the single biggest fact shaping how local estates work. In Manhattan, an estate is usually a co-op share or condo; in Brooklyn, a brownstone. On Long Island, the core asset is real property — a deeded house on a lot — and that changes everything about title transfer, the estate-tax cliff, and what your executor must do.

This hub is built for:

• Nassau and Suffolk homeowners whose house has appreciated well past what they paid, creating possible New York estate-tax exposure.
• Families with a boat, a marina slip, or a waterfront second home in the Hamptons, Fire Island, or on the North Fork.
• Small-business owners — the contractor, the deli owner, the medical practice — who need succession built into the plan.
• Adult children and spouses who will one day serve as executor and file in Mineola or Riverhead.

Where to start: the seven pillars of a Long Island estate plan

Each guide below answers one core question. Read them in any order; the deep local guide ties them all together.

1. Wills under New York law — what a will controls, the EPTL 3-2.1 signing rules, and what happens if you die intestate.
2. Trusts and probate avoidance — revocable living trusts, Medicaid asset-protection trusts, and why a funded trust keeps your Long Island home out of Surrogate’s Court.
3. Power of attorney and health care proxy — the incapacity documents every Nassau and Suffolk adult needs.
4. New York and federal estate taxes — the NY “cliff,” exemptions, and how an appreciated Long Island home can trigger a tax bill.
5. The Long Island probate process — the step-by-step path through the Surrogate’s Court when there is a will.
6. Executor duties on Long Island — what the person you name must actually do.
7. The complete Long Island estate guide — court addresses, county quirks, and worked local examples.

How estate planning works on Long Island (at a glance)

1. Inventory what you own — house, accounts, retirement plans, life insurance, boat, business, second home.
2. Decide how each asset should pass — outright, in trust, or by beneficiary designation.
3. Sign the core documents — will, possibly a revocable trust, durable power of attorney, and health care proxy, all to New York formalities.
4. Fund any trust — retitle the deed to your Nassau or Suffolk home into the trust so it actually avoids probate.
5. Plan for tax — measure your estate against the NY exemption and the cliff.
6. Review periodically — after a home sale, a death, a marriage, or a move between counties.

For the full walkthrough, see our Long Island probate process guide and the deep local guide.

Local court & statute snapshot

See the Nassau and Suffolk Surrogate’s Court page for jurisdiction details.

Common questions

Is “Long Island” one Surrogate’s Court? No. Nassau cases are filed in Mineola; Suffolk cases in Riverhead. The county where the decedent lived controls. More in our FAQ.

Do I need a trust if I own a Long Island home? Not always, but a funded revocable trust avoids probate on the house. See trusts.

What happens if I die without a will? New York’s intestacy statute (EPTL 4-1.1) decides who inherits. See wills.

About the firm

This resource is published by Morgan Legal Group, led by attorney Russel Morgan, a New York-licensed estate and probate practice serving Nassau and Suffolk County families. Our focus is New York trusts and estates law — the EPTL and SCPA — applied to the realities of Long Island homeowners. Learn more on our about page.

Talk it through

If you want to map your own situation, you can book a 30-minute consultation with Russel Morgan. This is an informational conversation to orient you — not a hard sell.

Schedule a consultation · See contact and service area.