2023 New York Laws › EPT - Estates, Powers and Trusts › Article 4 - Descent and Distribution of an Intestate Estate › Part 1 - Rules Governing Intestate Succession › 4-1.1 - Descent and Distribution of a Decedent's Estate

§ 4-1.1 Descent and distribution of a decedent's estate
The  property  of  a  decedent  not  disposed  of  by  will  shall  be
distributed as provided in this section. In computing said distribution,
debts, administration expenses and reasonable funeral expenses shall  be
deducted  but all estate taxes shall be disregarded, except that nothing
contained herein relieves a distributee from contributing  to  all  such
taxes   the   amounts  apportioned  against  him  or  her  under  2-1.8.
Distribution shall then be as follows:
(a) If a decedent is survived by:
(1) A spouse and issue, fifty thousand dollars  and  one-half  of  the
residue  to  the  spouse,  and  the  balance  thereof  to  the  issue by
representation.
(2) A spouse and no issue, the whole to the spouse.
(3) Issue and no spouse, the whole to the issue, by representation.
(4) One or both parents, and no spouse and no issue, the whole to  the
surviving parent or parents.
(5) Issue of parents, and no spouse, issue or parent, the whole to the
issue of the parents, by representation.
(6)  One  or  more  grandparents  or  the  issue  of  grandparents (as
hereinafter defined), and no spouse, issue, parent or issue of  parents,
one-half  to  the  surviving grandparent or grandparents of one parental
side, or if neither of them survives the decedent, to  their  issue,  by
representation,  and  the other one-half to the surviving grandparent or
grandparents of the other parental side, or if neither of them  survives
the  decedent,  to  their issue, by representation; provided that if the
decedent was not survived by a grandparent or grandparents on  one  side
or  by  the  issue  of  such  grandparents,  the  whole to the surviving
grandparent or grandparents on the other side, or  if  neither  of  them
survives  the  decedent,  to their issue, by representation, in the same
manner as the one-half. For the purposes of this subparagraph, issue  of
grandparents  shall  not include issue more remote than grandchildren of
such grandparents.
(7) Great-grandchildren of grandparents, and no spouse, issue, parent,
issue of parents, grandparent, children of grandparents or grandchildren
of grandparents, one-half to the great-grandchildren of the grandparents
of one parental  side,  per  capita,  and  the  other  one-half  to  the
great-grandchildren  of the grandparents of the other parental side, per
capita;  provided  that  if   the   decedent   was   not   survived   by
great-grandchildren  of  grandparents  on  one  side,  the  whole to the
great-grandchildren of grandparents on  the  other  side,  in  the  same
manner as the one-half.
(b) For all purposes of this section, decedent's relatives of the half
blood shall be treated as if they were relatives of the whole blood.
(c)  Distributees  of  the decedent, conceived before his or her death
but born alive thereafter, take as if they  were  born  in  his  or  her
lifetime.
(d) The right of an adopted child to take a distributive share and the
right  of  succession  to  the  estate  of  an adopted child continue as
provided in the domestic relations law.
(e) A distributive share passing to  a  surviving  spouse  under  this
section  is  in  lieu  of any right of dower to which such spouse may be
entitled.