N.Y. Estates, Powers & Trusts Law § 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.