Being named executor in a loved one’s will is an honor wrapped in obligation. On Long Island, that obligation runs through the Nassau County Surrogate’s Court in Mineola, where the will is proved and your legal authority to act is granted. From Garden City and Hempstead to Great Neck, Massapequa, and the North Shore communities of Manhasset and Port Washington, the same New York rules apply — but the local court, its clerks, and its return-date calendar are where your work actually happens.
This guide walks through what an executor is, what you are legally required to do under the Surrogate’s Court Procedure Act (SCPA) and the Estates, Powers and Trusts Law (EPTL), and how the process unfolds for a Nassau County estate. If you have just been handed this responsibility, our probate overview and Surrogate’s Court guide are good companion reads.
What Is an Executor — and When Does Your Authority Begin?
An executor (the law sometimes uses “personal representative”) is the person named in a will to carry out its instructions. Crucially, being named in the will does not, by itself, give you power to act. A Long Island bank will not let you touch the decedent’s accounts, and a title company will not let you sell the Levittown house, on the strength of the will alone.
Your authority begins only when the Nassau County Surrogate’s Court issues you Letters Testamentary under SCPA §1414. Letters Testamentary are the court’s official certification that the will has been admitted to probate and that you are empowered to act for the estate. Until that decree issues, you are an executor-in-waiting.
When matters are urgent — a mortgage payment is due, a business needs a signature, or a real estate closing cannot wait — the court can grant Preliminary Letters Testamentary under SCPA §1412. These give the named executor interim authority to begin protecting and managing assets while the full probate proceeding is still pending. For estates where time is genuinely of the essence, preliminary letters are a valuable tool, and they are routinely sought in Nassau County matters.
How an Executor Gets Appointed in Nassau County
Before you can perform any executor duty, the will must be probated. Probate is the court proceeding that proves the will is valid and appoints you. Here is the sequence as it plays out in the Nassau County Surrogate’s Court:
- File the Petition for Probate together with the original will and a certified copy of the death certificate. The original will must be the actual signed document — a photocopy creates serious complications.
- Obtain jurisdiction over the distributees. Distributees are the people who would inherit if there were no will (under EPTL §4-1.1). The court must have jurisdiction over each of them. This is accomplished either by their signing a waiver and consent, or — if they will not sign or cannot be located — by serving them with a citation directing them to appear.
- The return date. The citation names a date when interested parties may appear and object. If no one files objections, the Surrogate signs a decree admitting the will to probate.
- Letters Testamentary issue. With the decree entered, the court issues your Letters under SCPA §1414, and your formal duties as executor begin.
There is a court filing fee that is graduated according to the value of the estate under SCPA §2402. We do not quote a flat figure here because the amount depends on the estate’s size and can change — confirm the current fee with the Nassau County Surrogate’s Court or with counsel before filing.
The Core Duties of a Nassau County Executor
Once your Letters issue, you hold a fiduciary duty — the highest standard of care the law imposes. You must act in the best interests of the estate and its beneficiaries, never for personal gain, and you can be held personally liable for mismanagement. Your duties fall into four broad phases.
1. Marshal and Protect the Assets
Your first job is to gather (“marshal”) everything the decedent owned: bank and brokerage accounts, the Long Island home, vehicles, business interests, personal property, and any debts owed to the decedent. You should:
- Open an estate bank account and consolidate liquid assets there.
- Secure real property — a vacant house in Oceanside or Glen Cove needs insurance kept current, utilities maintained, and the property protected from loss.
- Obtain date-of-death valuations for accounts, real estate, and significant personal property. These valuations drive both the distributions and any tax filings.
2. Pay Valid Debts and Final Expenses
The estate must pay the decedent’s legitimate debts, funeral expenses, and the costs of administration before beneficiaries receive anything. As executor you review claims, pay the valid ones, and reject those that are improper. New York law sets an order of priority for paying creditors, and paying beneficiaries too early — while debts remain — can expose you to personal liability.
3. Handle Taxes
Tax responsibilities are among the most consequential executor duties:
- Final income tax returns for the decedent (federal and New York State) covering the year of death.
- Fiduciary income tax returns for income the estate earns during administration.
- Estate tax, where applicable.
For 2026, the New York State estate tax basic exclusion amount is $7,350,000. An estate valued at or below that figure generally owes no New York estate tax. New York, however, has a notorious “cliff.” If the taxable estate exceeds the exclusion by more than 5% — that is, above $7,717,500 (105% of the exclusion) — the exclusion vanishes and the entire estate becomes taxable, not just the excess. For higher-value Long Island estates, particularly those holding waterfront property on the North Shore or the South Shore, this cliff requires careful, early planning. (See the official NY estate tax information.)
4. Distribute the Estate and Close It Out
After debts, expenses, and taxes are paid, you distribute the remaining assets to the beneficiaries exactly as the will directs. You then provide an accounting — a complete record of what came in, what went out, and what each beneficiary receives. Beneficiaries may sign receipts and releases approving the accounting informally, or in contested situations the court may conduct a formal judicial accounting.
Executor Duties at a Glance
| Phase | Key Tasks | Governing Authority |
|---|---|---|
| Appointment | Probate the will; receive Letters Testamentary | SCPA §1414 |
| Interim authority | Seek Preliminary Letters if urgent | SCPA §1412 |
| Marshaling | Open estate account; secure & value assets | EPTL (fiduciary duties) |
| Debts | Pay valid claims and expenses in priority order | EPTL / SCPA |
| Taxes | File income, fiduciary, and estate tax returns | NY Tax Law; 2026 exclusion $7,350,000 |
| Distribution | Distribute per will; account to beneficiaries | EPTL / SCPA |
How Long Does It Take, and What Does It Cost?
An uncontested probate in Nassau County typically takes about three to six months from filing to the issuance of Letters, with the full administration — gathering assets, paying debts and taxes, and distributing — often running a year or more depending on complexity. If a will contest arises, timelines extend considerably; see our page on contested probate.
Attorney’s fees for guiding an executor through probate and administration commonly range from about $3,000 to $10,000, varying with the size of the estate and the issues involved. This is separate from the graduated court filing fee under SCPA §2402.
When Probate May Not Be Necessary
Not every estate requires a full probate. Where the decedent’s personal property is modest, New York’s small estate procedure — voluntary administration under SCPA Article 13 — lets a “voluntary administrator” settle the estate by affidavit, without full court proceedings. Note an important limit: real property is generally excluded from the small estate procedure, so a Long Island home in the decedent’s sole name usually pushes the estate toward full probate. Learn more on our small estate affidavit page.
Frequently Asked Questions
Can I act as executor as soon as the person dies?
No. You may be named in the will, but you have no legal power until the Nassau County Surrogate’s Court issues you Letters Testamentary under SCPA §1414. If urgent action is needed before then, the court may grant Preliminary Letters Testamentary under SCPA §1412.
What if a family member refuses to sign a waiver?
You can still proceed. Distributees who will not sign a waiver and consent are served with a citation directing them to appear in court on a return date. If they raise no valid objection, the Surrogate signs the decree admitting the will and your Letters issue.
How much is the court filing fee for probate in Nassau County?
The filing fee is graduated based on the value of the estate under SCPA §2402. Because it depends on estate size and can change, confirm the current amount with the Nassau County Surrogate’s Court or your attorney before filing.
Will the estate owe New York estate tax?
For 2026, estates at or below the $7,350,000 exclusion generally owe no New York estate tax. But because of New York’s “cliff,” an estate exceeding $7,717,500 (105% of the exclusion) is taxed in full. Higher-value Long Island estates should plan early.
Do I need a lawyer to serve as executor?
You are not legally required to hire one, but probate administration involves court filings, creditor priorities, tax returns, and fiduciary liability. Most Nassau County executors retain counsel to avoid costly missteps. Attorney Russel Morgan, Esq. and the team at Morgan Legal Group guide executors through every step.
Ready to Settle an Estate on Long Island?
If you have been named executor for a Nassau County estate, you do not have to navigate the Surrogate’s Court alone. Morgan Legal Group and attorney Russel Morgan, Esq. help Long Island executors probate the will, obtain Letters Testamentary, and fulfill every fiduciary duty correctly. Schedule a consultation to get started, and review our probate overview and Surrogate’s Court guide for more detail.
Further reading from Morgan Legal Group: when you should bring in a probate attorney.