Understanding New York Bankruptcy Exemptions

Navigating the world of bankruptcy can be daunting, especially when you're faced with legal jargon and complex rules. If you're considering filing in New York, it's essential to understand the exemptions available to you. These exemptions determine what assets you can keep and what might be sold to pay creditors.

In this article, we'll break down New York State bankruptcy exemptions, explain how they work, and help you think through which set of exemptions fits your situation.

What Are Bankruptcy Exemptions?

Bankruptcy exemptions are laws that protect certain property from being taken or sold during bankruptcy. When you file, a trustee is appointed to oversee your case. One of their jobs is to collect and, if necessary, sell non‑exempt property to pay creditors. Exemptions allow you to keep essential property so you can maintain a basic standard of living.

Types of Bankruptcy in New York

Before diving into exemptions, it's crucial to understand the types of consumer bankruptcy. The most common for individuals are Chapter 7 and Chapter 13.

  • Chapter 7 Bankruptcy: quickly wipes out unsecured debts like credit cards and medical bills if you qualify under the means test.
  • Chapter 13 Bankruptcy: creates a 3–5 year payment plan using your disposable income. During the plan you can catch up on mortgage arrears, car loans, and some taxes—often at improved terms.

Your choice between chapter 7 and chapter 13 will influence how exemptions are applied.

New York State Bankruptcy Exemptions

New York lets filers choose either the New York state exemptions or the federal exemptions—but not both. Most people pick the single scheme that protects the most of what they own.

Homestead Exemption

New York's homestead exemption protects equity in your primary residence. Amounts depend on the county:

  • $204,825 — Kings, Queens, New York, Bronx, Richmond, Nassau, Suffolk, Rockland, Westchester & Putnam
  • $170,700 — Albany, Columbia, Dutchess, Orange, Saratoga & Ulster
  • $102,400 — all other counties

Married spouses who co‑own can generally double these amounts. (Amounts effective April 1, 2024; next adjustment is April 1, 2027.)

Personal Property Exemptions

New York protects a wide range of everyday items and work tools. Highlights:

  • Motor vehicle: up to $5,500 in equity in one vehicle, or $13,625 if specially equipped for a disabled debtor.
  • Household goods & clothing: necessary wearing apparel and basic household furniture/appliances are exempt (no fixed cap). Certain categories—religious texts/family pictures/schoolbooks, plus watch/other jewelry/art—share a combined cap of $1,325. A wedding ring is separately exempt.
  • Tools of the trade: up to $4,075.
  • Personal injury: up to $10,250 in net proceeds (wrongful‑death proceeds needed for support are fully exempt).
  • Wildcard(s) when you don't claim the homestead: $1,325 in any personal property (CPLR wildcard) plus up to $6,825 in cash‑only (DCL cash wildcard).

Wage and Income Exemptions

Your income enjoys important protections:

  • Wages: 90% of earned but unpaid wages for personal services within the past 60 days are exempt.
  • Bank account cushion for exempt deposits: if your account received certain exempt payments (e.g., Social Security, unemployment) by direct deposit, the first $3,425 is protected from restraint.

Retirement Accounts and Insurance

Virtually all tax‑qualified retirement plans (401(k), 403(b), governmental 457, pensions) are fully protected under federal non‑bankruptcy law. Traditional and Roth IRAs are protected up to $1,711,975 per person in bankruptcy cases filed on or after April 1, 2025 (separate federal cap; most other qualified plans are unlimited). New York also protects many life‑insurance interests: policy proceeds and other “proceeds and avails” receive strong protection under state insurance law, and certain cash values/annuities fall within New York’s aggregate personal‑property cap (currently $13,625).

How New York Exemptions Work (2024–2027 Update)

New York is a “debtor’s choice” state—meaning you can elect either the state exemptions or the federal exemptions, but not a mix of both. Picking well matters. If you own a home in a downstate county, the state homestead (up to $204,825 per owner) often outperforms the federal homestead. If you rent and have no real‑estate equity, the federal system’s generous wildcard might deliver more value. Either path still lets you pair state law with federal non‑bankruptcy protections (for example, ERISA‑qualified retirement plans).

New York adjusts many state exemption caps for inflation every three years (most recently on April 1, 2024; next reset is April 1, 2027). Those adjustments raised key amounts—like the motor‑vehicle exemption to $5,500, the tools‑of‑trade cap to $4,075, and the personal‑injury exemption to $10,250. They also increased the “no‑homestead” wildcards: $1,325 you can apply to any personal property and a separate cash‑only wildcard up to $6,825. Those two work together for renters to shield modest savings, tax refunds, or a needed laptop and furniture. For bank accounts that receive exempt deposits by direct deposit (such as Social Security or unemployment), New York’s Exempt Income Protection Act provides a $3,425 untouched cushion.

Strategy still matters. For instance, if you recently moved to New York, federal residency rules control which state’s system you can use and may cap how much homestead you can claim for homes acquired within 1,215 days. Likewise, in a joint case, spouses who co‑own may double most caps—including the homestead and vehicle amounts—multiplying the protection. A local bankruptcy lawyer can map your assets against both systems and model results for chapter 7 and chapter 13 so you keep the maximum allowed by law.

How to Determine Which Exemptions Apply

Choosing between New York state and federal exemptions can significantly affect your outcome. Consider:

  • List Your Assets: real estate, vehicles, personal property, bank balances, and claims (e.g., injury cases).
  • Assess Your Debts: know what you owe and to whom.
  • Evaluate Equity: subtract liens from asset values.
  • Compare Systems: match what you own to the state vs. federal caps to see which shelters more.

Common Misconceptions About Bankruptcy Exemptions

"I’ll Lose Everything"
No—exemptions exist to preserve essentials, not to leave you destitute.

"All My Debts Will Be Erased"
Many unsecured debts can be discharged, but support obligations, most student loans, and some taxes typically survive.

"My Credit Will Never Recover"
A filing does impact credit, but responsible post‑bankruptcy habits can rebuild scores faster than most expect.

The Importance of Legal Guidance

Bankruptcy has moving parts—eligibility, timing, exemptions, and dischargeability. An attorney can spot risks and opportunities you might miss on your own.

Working With a Bankruptcy Attorney

A bankruptcy attorney can:

  • Help you decide between chapter 7 and chapter 13.
  • Advise whether to use state or federal exemptions.
  • Prepare accurate schedules to avoid objections.
  • Appear with you and negotiate trustee issues.

New York Bankruptcy Exemptions FAQ

What are bankruptcy exemptions, and can I choose between New York and federal exemptions?

Exemptions let you protect property from creditors when you file. New York allows you to elect either the state exemption scheme or the federal exemptions under 11 U.S.C. § 522—but you can’t mix systems. You’ll pick the one that shields more of your assets.

How often do New York exemption amounts change?

Many state exemption caps adjust for inflation every three years on April 1. The most recent update took effect April 1, 2024; the next is scheduled for April 1, 2027.

What are the current homestead exemption amounts in New York?

Equity you can protect in your primary residence:

  • $204,825 — NYC’s five boroughs, Nassau, Suffolk, Rockland, Westchester & Putnam
  • $170,700 — Albany, Columbia, Dutchess, Orange, Saratoga & Ulster
  • $102,400 — all other counties

Married couples who co‑own the home may double these limits.

How much vehicle equity can I protect in a New York bankruptcy?

You may exempt up to $5,500 in one motor vehicle, or up to $13,625 if the vehicle is specially equipped for a disabled debtor.

What is New York’s wildcard?

If you do not claim the homestead, you can protect up to $1,325 of any personal property (CPLR wildcard) plus a separate cash‑only wildcard up to $6,825 (DCL § 283(2)(c)).

How much of my tools or professional equipment are protected?

Tools of the trade, books, and professional instruments are exempt up to $4,075.

Are retirement accounts and pensions protected?

Nearly all tax‑qualified retirement plans are fully exempt. Traditional and Roth IRAs are protected up to $1,711,975 per person in cases filed on/after April 1, 2025 (federal cap, indexed).

How much of a personal‑injury award can I keep?

New York shields up to $10,250 in net proceeds from a personal‑injury claim. Wrongful‑death proceeds needed for support are fully exempt.

What about clothing, household goods, and jewelry?

Necessary clothing and basic household furnishings/appliances are exempt without a fixed cap. One wedding ring is fully exempt, and your watch/other jewelry/art plus certain household categories share a combined $1,325 limit.

Can spouses double exemptions in a joint filing?

Yes—if both spouses own the property, most New York caps (including homestead, vehicle, tools‑of‑trade, and many personal property limits) can be doubled.

Closing Thoughts for New York Filers

Exemptions are the backbone of a successful consumer case. They determine what you keep on day one and how much leverage you have in any negotiation with a chapter 7 trustee or in shaping a chapter 13 repayment plan. If you own a home in one of the downstate counties, the New York homestead often makes the state system the obvious choice. If you rent, have modest savings, or hold significant non‑retirement investments, the federal system’s wildcard may be more attractive. Remember that picking a system is an all‑or‑nothing election—you can’t mix and match line items across the two lists—and in joint cases the analysis should be done per asset and per owner.

Timing also matters. The three‑year inflation reset that hit on April 1, 2024 increased several New York caps, and the next reset arrives April 1, 2027. Meanwhile, federal dollar amounts—including the IRA cap and the federal exemptions—were updated on April 1, 2025. Your facts might also interact with federal “look‑back” rules for recent domicile changes and for homes acquired within 1,215 days. Those nuances can swing the decision between chapter 7 and chapter 13 or between the state and federal exemption systems.

Last, don’t overlook practicalities. Gather titles, deeds, payoff statements, and recent appraisals. List claims you may have (injury claims, unpaid wages, tax refunds), because the right exemption can preserve future recoveries. If you’re married, map who owns what—many New York exemptions (including homestead) allow doubling when both spouses are owners. A brief consult with a local bankruptcy attorney can translate these rules into a clear plan that maximizes what you keep and minimizes surprises. When used thoughtfully, exemptions turn bankruptcy from a blunt instrument into a tailored reset that protects your home, your car, your retirement—and your fresh start.