New York Consolidated Laws, Estates, Powers and Trusts Law - EPT § 13-1.1 Certain assets considered personal property

(1) Estates for years in real property, estates from year to year and estates which were held by the decedent for the life of another person.

(2) An estate for years in real property given to an executor for the payment of debts.

(3) Trade fixtures which may be removed without impairing the support of the structure to which they are annexed.  All other fixtures annexed to land or structures do not pass to the personal representative, but descend to the distributees or pass to the devisees.

(4) Crops growing on the land of the decedent at the time of his death.

(5) Every kind of produce raised annually by labor or cultivation, except growing grass and fruit ungathered.

(6) Rent reserved to the decedent which had accrued at the time of his death.

(7) Debts secured by mortgages and moneys unpaid on contracts for the sale of lands.