Green Card Holder’s Estate in New York: What Happens?

When a green card holder (a lawful permanent resident) passes away owning property in New York, their estate goes through the same New York process as a U.S. citizen’s: a will is filed in the New York Surrogate’s Court, or, if there is no will, assets pass under New York’s intestacy rules in EPTL Article 4. Immigration status does not erase a person’s New York property rights, and it does not bar their family from inheriting. What changes are the planning details around taxes, a non-citizen spouse, and heirs who live abroad. Below we answer the questions immigrant and mixed-status families in Staten Island ask most.

Does a Green Card Holder Need a Will in New York?

Yes, and it works the same way as for any New York resident. To be valid, a New York will under EPTL §3-2.1 must be signed by the testator at the end, with two attesting witnesses, and the testator must declare (“publish”) that the document is their will. Citizenship is not a requirement to make a valid will here.

If a green card holder dies without a will, New York’s intestacy statute (EPTL Article 4) decides who inherits, in a fixed order, regardless of what the person actually wanted. For families with relatives in more than one country, intestacy is rarely the right outcome. A will lets you name who receives your New York assets and who serves as executor. To understand what the court-supervised process looks like, see our Surrogate’s Court guide, and to understand the job your executor will take on, review executor duties.

How Does Immigration Status Affect Estate Taxes?

This is where status matters most. Two key points:

• A non-citizen surviving spouse does not get the unlimited marital deduction. For U.S. citizen spouses, assets can pass to the survivor estate-tax-free. That automatic deduction does not apply when the surviving spouse is not a U.S. citizen, even a green card holder. The standard fix is a QDOT (Qualified Domestic Trust), which lets the marital deduction apply while preserving the tax that would otherwise be due.
• New York has its own estate tax with a “cliff.” For 2026, the basic exclusion is $7,350,000. The cliff sits at 105% of that figure, $7,717,500. An estate that exceeds the cliff loses the entire exemption, not just the excess, so planning to stay under it can be the difference between owing nothing and owing a large bill.

Trusts can help here. A revocable living trust (EPTL Article 7) avoids probate but does not save estate tax. An irrevocable trust can reduce tax, protect assets, and support Medicaid planning, subject to the 5-year look-back. A special needs trust (EPTL 7-1.12) can protect a disabled beneficiary’s benefits.

Can Foreign or Non-Citizen Heirs Inherit New York Property?

Yes. Foreign and non-citizen heirs and beneficiaries can inherit New York property. Living abroad or not holding U.S. citizenship does not disqualify anyone from receiving an inheritance. It does add steps: extra documentation to confirm identity and entitlement, and in some cases tax-withholding obligations before funds are released. These details are handled within the normal Surrogate’s Court process. If relatives disagree about the will or who should inherit, the matter can become a contested probate, which is its own process.

Where Does Immigration Law Fit In?

Estate planning is state law; immigration is federal law handled by USCIS. They are separate practice areas, and the honest advice is to use the right specialist for each. A New York estate attorney handles your will, trusts, and Surrogate’s Court matters. A green card or status question, on the other hand, is a federal immigration matter.

Because immigration is federal, an immigration attorney can represent families in any U.S. state, including New York. Our firm focuses on New York estate and probate work; for the federal immigration side, we honestly refer families to an immigration attorney in the Miami area. Fitenko Law serves Russian- and Ukrainian-speaking families across Miami and South Florida, which can be especially helpful for newer arrivals navigating both systems at once.

Frequently Asked Questions

Does a green card holder pay New York estate tax?
A green card holder’s New York estate is subject to the same New York estate tax rules as anyone else, including the 2026 basic exclusion of $7,350,000 and the cliff at $7,717,500.

My spouse has a green card, not citizenship. Are we protected?
Not automatically. The unlimited marital deduction does not apply to a non-citizen surviving spouse. A QDOT is the standard planning tool to address this.

Can my children overseas inherit my New York home?
Yes. Foreign heirs can inherit New York property. Expect additional documentation and possible tax-withholding steps during the Surrogate’s Court process.

Should I update my estate plan if my immigration status changes?
Often yes. Changes such as becoming a citizen can affect the marital deduction and whether a QDOT is needed, so a review is wise after any major status change.

Next Steps

For the New York estate and probate side, our New York attorneys can review your will, trusts, and tax exposure. Start with our Surrogate’s Court guide or schedule a consultation with Morgan Legal Group at calendly.com/russel-morgan/30min. For the federal immigration side, consult the immigration attorney referenced above. Using the right specialist for each system is the surest way to protect your family.