N.Y. Estates, Powers & Trusts Law Section 13-1.1
Certain assets considered personal property

§ 13-1.1 Certain assets considered personal property (a) For purposes of the administration of an estate, the following assets of the decedent are personal property and together with every other species of personal property pass to the personal representative:

(1)

Estates for years in real property, estates from year to year and estates which were held by the decedent for the life of another person.

(2)

An estate for years in real property given to an executor for the payment of debts.

(3)

Trade fixtures which may be removed without impairing the support of the structure to which they are annexed. All other fixtures annexed to land or structures do not pass to the personal representative, but descend to the distributees or pass to the devisees.

(4)

Crops growing on the land of the decedent at the time of his death.

(5)

Every kind of produce raised annually by labor or cultivation, except growing grass and fruit ungathered.

(6)

Rent reserved to the decedent which had accrued at the time of his death.

(7)

Debts secured by mortgages and moneys unpaid on contracts for the sale of lands.

Source: Section 13-1.1 — Certain assets considered personal property, https://www.­nysenate.­gov/legislation/laws/EPT/13-1.­1 (updated Sep. 22, 2014; accessed Apr. 27, 2024).

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Accessed:
Apr. 27, 2024

Last modified:
Sep. 22, 2014

§ 13-1.1’s source at nysenate​.gov

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