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, one-half 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.
Last Updated: 08/07/2012