N.Y. EPT Law § 13-1.1

§ 13-1.1 Certain assets considered personal property\n (a) For purposes of the administration of an estate, the following\nassets of the decedent are personal property and together with every\nother species of personal property pass to the personal representative:\n (1) Estates for years in real property, estates from year to year and\nestates which were held by the decedent for the life of another person.\n (2) An estate for years in real property given to an executor for the\npayment of debts.\n (3) Trade fixtures which may be removed without impairing the support\nof the structure to which they are annexed. All other fixtures annexed\nto land or structures do not pass to the personal representative, but\ndescend to the distributees or pass to the devisees.\n (4) Crops growing on the land of the decedent at the time of his\ndeath.\n (5) Every kind of produce raised annually by labor or cultivation,\nexcept growing grass and fruit ungathered.\n (6) Rent reserved to the decedent which had accrued at the time of his\ndeath.\n (7) Debts secured by mortgages and moneys unpaid on contracts for the\nsale of lands.\n