Trust & Estate Lawyer in Erie County, NY
Probate in Erie County Surrogate’s Court typically takes 12-24 months, with executor commissions set by statute under SCPA § 2307.
New York Trust & Estate Law
New York’s estate law framework is detailed in the Estates, Powers and Trusts Law (EPTL), which defines wills, trusts, and intestate succession. The Surrogate’s Court Procedure Act (SCPA) outlines probate and administration procedures. New York also imposes its own estate tax on estates exceeding the exemption amount, with rates from 3.06% to 16% (NY Tax Law § 951 et seq.). Law Offices Of SRIS, P.C., founded in 1997 by former prosecutor Mr. Sris, handles the details of this area of law.
Last verified: March 2026 | Erie County Supreme Court | New York State Legislature
Official Legal Resources
Erie County Surrogate’s Court Process
Wills are probated through the Erie County Surrogate’s Court. The court appoints an executor or administrator. Citations are issued to all interested parties. An inventory and accounting of the estate are required by law.
- File the will and petition: The original will and a petition for probate must be filed with the Erie County Surrogate’s Court.
- Serve citations to interested parties: The court issues citations to heirs and beneficiaries, notifying them of the proceeding.
- Appoint the executor or administrator: The court issues letters testamentary or letters of administration if no objections are filed.
- Inventory and manage estate assets: The fiduciary must locate, secure, value, and file an inventory of all estate assets.
- Pay debts and taxes: Valid creditor claims, administration expenses, and federal/state estate taxes must be paid.
- Distribute assets and file accounting: Remaining assets are distributed to beneficiaries. A final accounting is filed for court approval before closing.
Penalties and Consequences
In Erie County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges, removal of the fiduciary, and personal liability.
| Issue | Classification | Financial Impact | Court Action |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | Citation to all parties, 12-24 month timeline |
| Breach of Fiduciary Duty | SCPA Article 22 | Surcharge (repayment + interest), removal | Accounting proceeding, potential surcharge |
| NY Estate Tax Non-Payment | Tax Law § 954 | Tax on entire estate if over ‘cliff’, penalties, interest | Tax lien on estate assets |
| Missed Probate Deadline | SCPA § 1001 | Administrator appointed by court, higher bond | Administration proceeding without executor preference |
Results may vary. Each case depends on its specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997. Our attorneys have over 120 years of combined legal experience. We have achieved favorable outcomes in thousands of cases firm-wide across VA, MD, NJ, NY, and DC. Our approach is: Global advocacy. Local precision.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The NY estate tax exemption is $7.35 million for 2026. However, New York has a ‘cliff effect’: if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the amount over the limit.
How long does probate take in Erie County Surrogate’s Court?
Probate typically takes 12 to 24 months in Erie County. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex administrations often extend the timeline.
What are the executor’s commission rates in New York?
Executor commissions in NY are statutory under SCPA § 2307. The rate is graduated: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, 2.5% on the next $4 million, and 2% on amounts over $5 million.
When is the NY 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 a will is contested, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity, undue influence, or improper execution.
Local Representation in Erie County
Our New York location serves clients at Erie County courts. We are accessible via I-90 (NYS Thruway), I-81, and Route 17/I-86. Trust & Estate lawyer near Buffalo and the Western NY area.
We serve 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. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.