Trust & Estate Lawyer in Erie County, NY
Estate planning protects your assets and ensures your wishes are followed according to New York law.
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (2025) with rates from 3.06% to 16%. Executor commissions are statutory under SCPA § 2307.
Last verified: March 2026 | Erie County Surrogate’s Court | New York State Legislature
Official New York Resources
Erie County Surrogate’s Court Procedures
Erie County Surrogate’s Court handles all probate and estate matters for Western New York. The court requires specific procedures for will validation and estate administration.
- File the original will and petition for probate with the Erie County Surrogate’s Court.
- The court issues letters testamentary to the executor, granting authority to administer the estate.
- Serve citation on all interested parties, including heirs and beneficiaries.
- Prepare and file an inventory of all estate assets with the Surrogate’s Court.
- Pay valid creditor claims and file required tax returns, including the New York estate tax return if applicable.
- Distribute remaining assets to beneficiaries according to the will or intestacy laws.
Estate Planning Considerations in Erie County
In Erie County, estate planning involves handling New York’s unique estate tax system with a $7.35 million exemption and “cliff effect” where exceeding 105% triggers tax on the entire estate value.
| Matter | Governing Law | Timeline | Key Consideration |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Executor appointment required |
| Will Contest | EPTL § 3-2.1 | 12-24 months | Estate frozen during litigation |
| Estate Tax Return | Tax Law § 951 | Due 9 months after death | “Cliff effect” tax calculation |
| Executor Commission | SCPA § 2307 | Statutory percentages | 5% on first $100,000, decreasing scale |
Results may vary based on individual circumstances and court decisions.
Trust & Estate Experience in Western New York
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience of 120+ years to trust and estate matters throughout New York. We understand the specific procedures of Erie County Surrogate’s Court and the nuances of New York’s estate tax laws.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The New York estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire estate value, not just the excess amount.
How long does probate take in Erie County Surrogate’s Court?
Probate typically takes 12-24 months in Erie County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available that can significantly reduce this timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rates are: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4,000,000, and 2% on amounts over $5,000,000.
When is the New York estate tax return due?
The New York estate tax return (Form ET-706) is due 9 months after the date of death. Extensions may be available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Erie County?
If someone contests a will in Erie County, the estate is typically frozen during litigation, which can last 12-24 months. The Surrogate’s Court will hear evidence on grounds like undue influence, lack of capacity, or improper execution.
Erie County Trust & Estate Lawyer Near You
Our New York location serves clients at Erie County courts throughout Western New York. We represent clients in Buffalo, Cheektowaga, Amherst, Tonawanda, Hamburg, Orchard Park, Clarence, Lancaster, West Seneca, Lackawanna, East Aurora, Kenmore, Williamsville, and Depew.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
By appointment only
Related Legal Services
Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.