N.Y. EPT Law § 3-3.6

§ 3-3.6 Encumbrances on property of decedent or on proceeds of insurance\n policy on life of decedent not chargeable against assets of\n decedent's estate\n (a) Where any property, subject, at the time of decedent's death, to\nany lien, security interest or other charge, including a lien for unpaid\npurchase money, is specifically disposed of by will or passes to a\ndistributee, or where the proceeds of any policy of insurance on the\nlife of the decedent are payable to a named beneficiary and such policy\nis subject to any lien, security interest or other charge, the personal\nrepresentative is not responsible for the satisfaction of such\nencumbrance out of the property of the decedent's estate, except as\nprovided in SCPA 1811, unless, in the case of a will, the testator has\nexpressly or by necessary implication indicated otherwise. A general\nprovision in the will for the payment of debts is not such an\nindication.\n (b) Any such encumbrance is chargeable against the property of the\ndecedent or the proceeds of a policy of insurance on the life of the\ndecedent, subject thereto. Nothing in this section imposes upon a\ntestamentary beneficiary, distributee or named insurance beneficiary any\npersonal liability for the payment of the debt secured by such\nencumbrance.\n (c) Where any lien, security interest or other charge encumbers:\n (1) Property passing to two or more persons, the interest of each such\nperson shall, only as between such persons, bear its proportionate share\nof the total encumbrance.\n (2) Two or more properties, each such property shall, only as between\nthe recipients thereof, bear its proportionate share of the total\nencumbrance.\n