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In most New York State estates, no — court approval is required before the executor can sell estate real property. The executor must petition Erie County Surrogate’s Court, include the proposed sale terms (NCB’s offer), give all beneficiaries notice, and obtain a decree authorizing the sale. NCB is prepared to wait for and close immediately after the court decree.

175 Hawley Street, Buffalo NY 14202 is the address of the Erie County Hall of Records — where deeds, mortgages, liens, and other recorded real property instruments are maintained. When a probate property is sold, the closing attorney records the new deed at the Hall of Records. The title company conducts the title search against records held at 175 Hawley Street to identify all recorded encumbrances. This is separate from the Surrogate’s Court at 92 Franklin Street.

After the petition to sell real property is filed, the process typically takes 4–12 weeks depending on the court’s calendar, whether any beneficiaries object, and the complexity of the petition. Filing the petition with NCB’s written offer and a professional appraisal demonstrating fair value reduces the likelihood of objections and court questions that delay the proceeding.

For routine sale approval proceedings with no objections, personal appearances at 92 Franklin Street are typically not required — the petition is reviewed administratively through NYSCEF filings. Out-of-state executors can often manage the entire process remotely through a Buffalo estate attorney.

OMIG’s Casualty & Estate Recovery Unit will file a creditor claim in the Erie County probate proceeding for the cost of Medicaid long-term care benefits paid. The estate attorney negotiates with OMIG, and the Medicaid lien is paid at closing from NCB’s purchase price — similar to how a mortgage is satisfied. Recovery is deferred while a surviving spouse is alive, a child under 21 resides in the home, or a caregiver child exemption applies. See our complete guide: Medicaid Lien on Home New York →

Yes — and we encourage it. While the executor cannot sign a purchase agreement without Letters Testamentary, there is no prohibition on discussing terms or getting a preliminary offer before the court formally appoints the executor. Many executors contact NCB at (716) 557-7005 immediately after filing the probate petition. We can provide a preliminary valuation and be ready with a formal written offer the moment Letters Testamentary are in hand.

Not necessarily. According to Erie County Surrogate’s Court’s own FAQ: by operation of law, real property vests in the estate’s distributees at the time of death. If the decedent died intestate (without a will) and was not survived by a spouse, the property is owned by the distributees automatically at the moment of death — you and your siblings, for example. You would not need to open a formal probate proceeding, though you may wish to consult a real estate attorney about preparing a deed to clean up the title for a sale. However, if there is a will, a probate proceeding is likely necessary to formally appoint the executor and establish authority to sell. If NCB is buying the property, our closing attorney and the title company will confirm what documentation is required based on how the property was titled. Call (716) 557-7005 to discuss your specific situation.

No. New York State does not have an inheritance tax. An inheritance tax is paid by the people who receive assets from an estate. New York only has an estate tax — paid by the estate itself before distribution. The New York estate tax exemption in 2026 is $6.94 million. Estates below this threshold owe no New York estate tax. For most Buffalo and Erie County families inheriting a single-family home, the estate will fall well below this threshold and no state estate tax will apply. New York also has a unique “cliff” rule: estates exceeding 105% of the exemption ($7,287,000 in 2026) owe tax on the entire estate value, not just the excess. Consult a licensed NY estate attorney for estates near that threshold. DISCLAIMER: Tax rules are complex and subject to change. Consult a licensed NY estate attorney for tax guidance specific to your situation.

When you inherit real property, your cost basis for capital gains tax purposes “steps up” to the fair market value of the property at the date of death — not the original purchase price your parent paid. This is one of the most important tax benefits of inherited property. If your parent bought a Buffalo home for $40,000 in 1975 and it was worth $180,000 when they died, your basis is $180,000. If you sell it shortly after for $180,000, you owe little or no capital gains tax — regardless of how much it appreciated during the parent’s ownership. DISCLAIMER: Tax rules are complex. The step-up applies to property included in the decedent’s estate. Consult a licensed NY CPA or estate attorney for guidance specific to your situation.

SCPA 2307 is the provision of the New York Surrogate’s Court Procedure Act that authorizes the Surrogate’s Court to approve the sale of real property belonging to an estate. When a will does not grant the executor an independent power of sale, or when additional court supervision is required, the executor must file a petition under SCPA 2307 seeking a decree authorizing the sale. The decree specifies the buyer, price, and terms. NCB’s written cash offer is submitted with this petition as documentation of the proposed sale terms. Once the court issues the decree, NCB closes in 7–14 days. DISCLAIMER: SCPA 2307 proceedings are case-specific. Consult a licensed NY estate attorney to determine whether your estate requires a formal sale petition.