N.Y. Surrogate's Court Procedure Act § 1902: For what purposes real property is subject to disposition The real property may be disposed of for any or all of the following purposes: 1

§ 1902. For what purposes real property is subject to disposition

The real property may be disposed of for any or all of the following

purposes:

1. For the payment of the expenses of administration.

2. For the payment of funeral expenses.

3. For the payment of the debts of the decedent, including judgment or

other liens, excepting mortgage liens, existing thereon at the time of

his death.

4. For the payment of any transfer, estate or other death tax.

5. For the payment of any debt or legacy charged thereupon.

6. For the payment and distribution of their respective shares to the

persons entitled thereto.

7. For any other purpose the court deems necessary.