Selling an Inherited Home on Long Island: Probate, Taxes and What to Do First

Most people selling an inherited house on Long Island are doing it for the first time, usually while grieving and often while juggling siblings, a job and a house full of someone else's life. The process isn't complicated once you see the order, but a few early mistakes can cost months.

Here's the order that works, what the court part actually involves, the tax questions to bring to your accountant, and how to protect the house while it sits empty.

Jump to: First Steps | Who Can Sell | Surrogate's Court | Protecting the House | Taxes | Multiple Heirs | Selling It | FAQ

The First Few Weeks

1. Find the will and the deed. Who owns the house matters as much as what the will says. A house owned jointly with a surviving spouse, held in a trust, or covered by a recorded transfer on death deed may pass outside the will entirely.
2. Talk to an estates attorney. The attorney handles the court filing and tells you who has authority to act. This is the step that sets the timeline for everything else.
3. Secure the house. Change the locks if you're not sure who has keys. Remove valuables and important papers. Don't throw anything out yet, especially paperwork.
4. Call the homeowners insurance carrier. Tell them the owner has died and the house may be vacant. Many policies limit coverage for vacant homes, so ask exactly what's covered and what they need from you.
5. Keep the bills paid: property taxes, mortgage if there is one, utilities and insurance. Missed payments create problems that are expensive to undo.
6. Get a value. You'll want a sense of what the house is worth for planning, and a formal date-of-death valuation for taxes. I can give you a free home value estimate to start.

Who Has the Authority to Sell?

This is the question that trips up families the most. Being named in the will isn't enough, and neither is being the oldest child.

How the house was held	Who typically signs the sale
Owner had a will, house in their name alone	The executor, once the Surrogate's Court issues letters testamentary
No will, house in the owner's name alone	An administrator appointed by the court through letters of administration
Joint owners with right of survivorship (often spouses)	The surviving owner, usually without probate for the house
House held in a living trust	The successor trustee, under the terms of the trust
Recorded transfer on death deed	The named beneficiary or beneficiaries

Transfer on death deeds are new in New York. Real Property Law Section 424 took effect July 19, 2024, and it lets an owner record a deed naming who receives the property at death, outside of probate. If the owner signed one, it should be recorded with the county clerk.

These are general patterns, not legal advice. Your attorney and the title company will confirm who can sign for your specific house.

The Surrogate's Court Part

Estates are handled in the Surrogate's Court of the county where the person lived.

• Nassau: Nassau County Surrogate's Court, 262 Old Country Road, Mineola, 516-493-3800
• Suffolk: Suffolk County Surrogate's Court, 320 Center Drive, Riverhead

The executor or administrator generally can't sign a contract of sale until the court issues letters. How long that takes depends on the estate: whether there's a will, whether family members sign consents, and how busy the court is. Your attorney can give you a realistic estimate for your situation.

Two things to ask your attorney about early:

• Restrictions on the letters. Letters sometimes come with restrictions, including on selling real property, that have to be lifted by the court before closing.
• Whether you can list before letters are issued. Some families start prep and marketing early. Whatever you do, the contract shouldn't be signed by someone without authority.

Protecting the House While It's Empty

An empty Long Island house in winter is a burst pipe waiting to happen, and an empty house in any season attracts problems.

• Keep the heat on and have someone check the house regularly. If it won't be heated, have it properly winterized. Here's my guide to preventing frozen pipes.
• Forward the mail and stop newspaper delivery. A pile of mail tells everyone the house is empty.
• Keep the lawn cut and walks shoveled. Same reason.
• Sign up for a deed-fraud alert. Deed theft targets vacant and inherited homes. The Nassau County Clerk offers a free Property Fraud Alert that emails you when a document is recorded under a name you're monitoring.
• Check for an oil tank. If the house heats with oil or used to, find out where the tank is and what paperwork exists. See my oil tank guide.

Taxes: The Questions to Bring to Your Accountant

Stepped-up basis

Under federal tax rules, the basis of inherited property is generally its fair market value on the date of death, not what the original owner paid decades ago. If a house bought in 1975 is sold for close to its date-of-death value, there may be little or no taxable gain. That's why a solid date-of-death valuation matters. See IRS Publication 551, Basis of Assets, and get your accountant's advice for your situation.

New York estate tax

New York taxes estates, not heirs. For deaths in 2026, the New York basic exclusion amount is $7,350,000. Estates above that may owe New York estate tax, and New York's rules include a "cliff" for estates more than 5 percent over the exclusion. The current figures are on the New York State Department of Taxation and Finance estate tax page. Larger estates need an estate tax professional.

Property taxes

Property taxes keep coming while the estate is open. Exemptions that were in the deceased owner's name, such as senior or STAR benefits, may not continue, so check with the assessor. If the assessment looks too high, my guide to grieving property taxes in Nassau and Suffolk explains how the process works.

When There Are Several Heirs

Plenty of inherited houses have more than one heir. The sales that go smoothly usually have a few things in common:

• One point person. Usually the executor or administrator. Everyone else gets updates, but one person makes the calls to the attorney, the agent and the contractors.
• Decisions in writing. List price, repairs, who takes which belongings. A short email everyone replies to beats a phone call nobody remembers the same way.
• Agreement on the strategy before spending money. Sell as-is, or fix and sell? Every dollar spent comes out of everyone's share, so decide together. I'll show you the numbers both ways.
• If one heir wants to keep the house, that's a buyout conversation for the attorney. A current market value helps everyone start from the same number.

Getting the House Ready and Selling It

Once authority is sorted out, an inherited house is sold like any other, with a few differences:

• The cleanout is usually the biggest job. Decide what family keeps first, then estate sale, donations and cleanout, in that order. My downsizing guide walks through the order and who to call, and the Hicksville story shows how one sale came together with the team I use.
• As-is is often the right call, especially when the house hasn't been updated in decades. Buyers still expect accurate disclosure and a price that reflects the condition.
• Paperwork still matters. Open permits, missing Certificates of Occupancy and old oil tanks can delay any closing, estate or not. See getting your Long Island house ready to sell.
• Disclosure: ask your attorney how the Property Condition Disclosure Statement applies to your estate sale. There are exemptions for some fiduciaries, and your attorney should decide how to handle it.

Inherited Home FAQ

Can I sell an inherited house before probate is finished on Long Island?

Usually the executor or administrator can sell once the Surrogate's Court issues letters, which can be well before the estate is fully closed. Before letters are issued, nobody should sign a contract for the estate. Your attorney will confirm any restrictions.

Do I pay taxes when I sell a house I inherited in New York?

Possibly, but often less than people expect. Inherited property generally gets a stepped-up basis to its value at the date of death, so tax is usually figured on the gain after that date. Talk to your accountant.

Does New York have an inheritance tax?

No. New York has an estate tax, which applies to the estate before assets are distributed. For 2026 deaths, the exclusion is $7,350,000.

Where is probate handled for Nassau and Suffolk?

Nassau County Surrogate's Court at 262 Old Country Road in Mineola, and Suffolk County Surrogate's Court at 320 Center Drive in Riverhead.

What is a transfer on death deed in New York?

Since July 19, 2024, New York owners can record a deed naming who receives their real property at death. The property passes to the named beneficiary without going through probate.

Should I fix up an inherited house before selling?

Sometimes. Fix what's broken, unsafe or likely to kill a buyer's mortgage, and clean it out well. Big renovations rarely pay back, and they delay the sale while the estate keeps paying taxes and insurance.

More guides for Long Island homeowners: Homeowner & Seller Resources

This guide is general information, not legal or tax advice. Estate law and tax figures change, and every estate is different. Talk to an estates attorney and an accountant about your situation.

John Cordeira
Broker/Owner, Cordeira Homes
#RippedRealtor