Trust & Estate Lawyer in Broome County, NY
New York Trust & Estate Law
New York trust and estate matters are primarily governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax, under Tax Law § 951 et seq., applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount. Probate and estate administration occur through the Broome County Surrogate’s Court.
Last verified: March 2026 | Broome County Surrogate’s Court | New York State Legislature EPTL
Official New York Legal Resources
Broome County Estate Procedures
In Broome County, wills are probated through the Surrogate’s Court located in Binghamton. The court appoints executors or administrators and oversees the entire estate administration process. A citation must be issued to all interested parties, and formal inventory and accountings are required.
- File the original will and petition for probate with the Broome County Surrogate’s Court. Filing fees are based on estate value.
- The court appoints the executor (if named in will) or administrator (if no will). A citation is issued to all heirs and beneficiaries.
- Prepare and file a complete inventory of all estate assets with the court within the required timeframe.
- File federal (Form 706) and New York (Form ET-706) estate tax returns if the estate exceeds exemption thresholds. NY returns are due 9 months after death.
- Pay all valid debts, taxes, and expenses of the estate. Obtain receipts and maintain detailed records.
- Distribute remaining assets to beneficiaries according to the will or intestacy laws. File final accounting with the court for approval to close the estate.
New York Estate Tax & Fiduciary Responsibilities
In Broome County, New York estate tax applies a graduated rate of 3.06% to 16% on taxable estates over $7.35 million (2026), with a “cliff effect” taxing the entire estate if it exceeds 105% of the exemption.
| Matter | Governing Law | Timeline | Key Consideration |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Small estate affidavit available under $50,000 |
| Estate Tax Return | NY Tax Law § 951 | Due 9 months after death | “Cliff effect” at 105% of exemption |
| Executor Commission | SCPA § 2307 | Paid during administration | Statutory graduated rate based on estate value |
| Will Contest | EPTL | 12-24 months | Estate frozen during litigation |
Results may vary. Each estate matter has unique facts and circumstances.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings combined legal experience to trust and estate matters throughout New York. We handle wills, trusts, probate, estate administration, and estate tax planning for clients in Broome County and across the state.
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.
How long does probate take in Broome County Surrogate’s Court?
Probate typically takes 12 to 24 months in Broome County. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and calculated based on the estate value under SCPA § 2307. The rate is graduated, starting at 5% on the first $100,000 and decreasing on larger amounts.
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 Broome County?
If a will is contested in Broome County Surrogate’s Court, the estate is typically frozen during litigation. The process can take 12-24 months and requires formal citation to all interested parties.
Broome County Trust & Estate Lawyer Near You
Our New York location serves clients at Broome County courts in Binghamton. We represent individuals throughout the Broome County area, including Binghamton, Endicott, Johnson City, Vestal, Conklin, Chenango, Deposit, Lisle, and Whitney Point.
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 Resources
- New York Trust & Estate Lawyer — State overview
- Albany County Trust & Estate Lawyer — Nearby locality
- Broome County Business Lawyer — Related practice area
- Mr. Sris Attorney Profile
Last verified: March 2026. Information current as of March 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.