A person who receives property in intestacy.

New York Estates, Powers and Trusts Law 1-2.5:

A distributee is a person entitled to take or share in the property of a decedent under the statutes governing descent and distribution.

EPTL 2-1.1 states that the terms “heir,” “heirs at law,” and “next of kin” are synonymous with distributee.

New York Surrogate’s Court Procedure Act 103(14):

Any person entitled to take or share in the property of a decedent under the statutes governing descent and distribution.