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The Bayside Estate Report

Fall 2026 edition: full-year 2025 and 2026 through September 30, for ZIP codes 11360, 11361 and 11364. Every figure below is counted from NYC Department of Finance records and can be rechecked on NYC Open Data. Forward it to anyone who handles an estate.

The headline

About one in eight Bayside home sales is by an estate, and that share has held for three years running.

Bayside sales recorded, by year
YearAll paid salesSold by an estateShare
202494511512%
202597512012%
2026, through September 307107210%

Paid sales are deeds and co-op transfer tax filings of $25,000 and up, by recording date. "Sold by an estate" means the recorded seller was an estate, executor or administrator. The 2026 figures will rise as late filings are recorded; a separate market series for Bayside also shows overall transactions down about a fifth for the first three quarters of 2026, so part of the lower share may be a real slowdown. The January 2027 edition will settle it.

2025 in full

$72.6M

Sold by estates

120 paid sales by Bayside estates in 2025, averaging about $605,000.

66

Co-op apartments

Median about $320,000; $21.9 million in all. Estates were the seller in 17% of Bayside co-op sales.

54

Houses and condos

Median about $936,000; $50.7 million in all. Estates were the seller in 9% of deed sales.

Where the 120 sales were

1136054
1136447
1136119

11360 is the Bay Terrace side, 11364 is Oakland Gardens and the Windsor Park and Windsor Oaks complexes, 11361 is central Bayside.

Not every estate home is sold

Counting every transfer out of an estate, including those for nothing or a nominal amount, 175 Bayside homes changed hands from estates in 2025. 123 were sold by the estate. 52 went to heirs first; of those, 4 had been sold again by September 30, 2026. In 2024, 42 went to heirs and 4 have sold since.

The decision to sell is the executor's, and it is made while the estate is open, before any deed is recorded.

Where co-op estate sales concentrate

January 2024 through September 30, 2026: 185 paid estate co-op sales in Bayside, and 150 of them in 15 complexes. Each complex has its own page with every recorded sale.

The 15 complexes with the most estate sales
ComplexSold by an estateAll recorded salesShare
Windsor Park3217918%
Bell Park Gardens145824%
Windsor Oaks1212210%
Bay Terrace Section X (18-40 211th Street)113829%
211-35 23rd Avenue94620%
18-05 215th Street94122%
Bay Terrace Section I91753%
68-01 Bell Boulevard82532%
220-55 46th Avenue73421%
226-26 Union Turnpike72924%
Bay Terrace Section III72232%
212-30 23rd Avenue72133%
18-15 215th Street63915%
17-85 215th Street63418%
Bay Terrace Section II61638%

Co-op sales from NYC transfer tax filings, grouped by co-op corporation in NYC PLUTO. Small complexes show high shares on few sales; read the count before the percentage.

What changed for estate sales this year

Co-op boards are on a clock

NYC Local Law 58 of 2026 applies to applications submitted on or after July 28, 2026: 15 days to say whether a package is complete, 45 days to decide, one 14-day extension, and a pause if the board does not meet in July and August. It covers estate transfers. For the 66 or so co-op estate sales a year in Bayside, the board step now has an end date.

The lien release has not sped up

The Tax Department still puts average processing for a complete ET-117 application at three to four weeks, plus seven to ten business days of mailing. Filed early, it is invisible; filed after the contract, it is the delay.

More homes will skip the court

New York's transfer-on-death deed has been available since July 19, 2024, and trust-held homes never go through Surrogate's Court. Over time a growing share of inherited Bayside homes will not appear in any court file, which changes who finds out about them and when.

Who sells them is still unknown

ACRIS records the transfer, not the listing. No public record shows which agent, if any, sold each of the 120 estate homes in 2025, or how long each took from the date of death. This report will say so until a source exists.

Share this report

It is written to be forwarded to an executor, a CPA, an estate attorney or a managing agent. The address is settlebayside.com/report.html.

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Next edition

January 2027, with full-year 2026 once the late filings are in, the same tables, and whether the lower 2026 share was real. If you want it when it is out, text the word "report" and the link comes back when it is published. No list, no newsletter.

Start here

Bayside only: 11360, 11361 and 11364. Text, call or email. The first conversation and the value letter cost nothing.

Helpful to have ready

  • The property address, and the building and apartment for a co-op
  • The date of death
  • Whether the court has issued letters yet
  • Your role: executor, administrator, heir, CPA or attorney

At the first real conversation you receive New York's required agency disclosure and housing discrimination disclosure forms.

Request a value letter in writing

Sources

  1. Sales counts and prices: NYC Department of Finance ACRIS records (NYC Open Data) matched to tax lots in NYC PLUTO, ZIP codes 11360, 11361 and 11364, compiled by Settle Bayside. A sale is a deed or co-op transfer tax filing of $25,000 or more. An estate sale is one where the recorded seller is an estate, executor or administrator; a few sales with abbreviated seller names may be missed, so estate counts are a floor.
  2. Estate tax lien release: NYS Department of Taxation and Finance, Release of estate tax lien.
  3. Co-op board deadlines: NYC Local Law 58 of 2026 (Int. 1120-B), as summarized by Pryor Cashman and Armstrong Lefkowitz Sklaw.
  4. Bayside market series showing overall transactions down about 21% for the first three quarters of 2026: PropertyShark Bayside market trends (a narrower Bayside definition than the three ZIP codes used here).
  5. New York transfer-on-death deeds: Real Property Law section 424, effective July 19, 2024.