New York Estate Powers & Trust Law Section 4-1.1

This section sets forth the plan of Intestate Succession adopted by New York, it is what happens to your property if you die without a will.

§ 4-1.1 Est. Powers & Trusts. 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, onehalf to the
surviving paternal grandparent or grandparents, or if neither of them
survives the decedent, to their issue, by representation, and the other
one-half to the surviving maternal grandparent or grandparents, 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 paternal
grandparents, per capita, and the other one-half to the great-grandchildren
of the maternal grandparents, 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.