§ 12-07 — Decedent's Property
New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 38 RCNY § 12-07
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§ 12-07 Decedent's Property.
Claimants must produce letters testamentary or of Administration, naming the executor of the estate, when a will is involved. If there is no will, the claimant must obtain a written release from the Public Administrator of the county in which the property is held. In either case, if assets exceed $30,000.00 or if a safe deposit box key is in the Property Clerk's custody, the claimant must obtain a notice of waiver issued by the New York State Tax Commission.