Trust & Estate Lawyer in Monroe County, NY
New York’s estate tax has a $6.94 million exemption for 2026 and a “cliff” effect where estates exceeding 105% of the exemption are taxed on the entire value (NY Tax Law § 951 et seq.).
New York Trust & Estate Law
Trust and estate matters in New York are governed by the Estates, Powers and Trusts Law (EPTL), which outlines the creation and administration of wills and trusts, and the Surrogate’s Court Procedure Act (SCPA), which sets forth probate and administration procedures. The New York estate tax applies to estates exceeding $6.94 million, with rates from 3.06% to 16%. Executor commissions are set by statute under SCPA § 2307.
Last verified: March 2026 | Monroe County Surrogate’s Court | New York State Legislature EPTL
Official New York Legal Resources
Monroe County Surrogate’s Court Process
Wills are probated through the Monroe County Surrogate’s Court. The court appoints the executor or administrator, issues citations to interested parties, and oversees the inventory, accounting, and final distribution of estate assets. Trust administration follows the terms of the trust instrument and EPTL provisions.
- File the will and petition: File the original will and a petition for probate with the Monroe County Surrogate’s Court. Pay the required filing fee based on the estate’s value.
- Serve citations to interested parties: The court will issue citations to all interested parties, including heirs and beneficiaries, notifying them of the probate proceeding.
- Appoint the executor or administrator: The court will formally appoint the named executor or, if no will exists, an administrator to oversee the estate.
- Inventory and manage estate assets: The fiduciary must inventory all estate assets, manage them, pay valid debts and expenses, and file any required estate tax returns within 9 months.
- File a final accounting and distribute assets: Prepare and file a final accounting with the court for approval. Once approved, distribute the remaining assets to the rightful beneficiaries.
Trust & Estate Considerations in New York
In Monroe County, trust and estate matters involve statutory timelines, fiduciary duties, and potential tax consequences, including New York’s estate tax “cliff.”
| Matter | Governing Law | Key Timeline | Financial Impact |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Court fees, executor commissions (SCPA § 2307) |
| Estate Tax Return | NY Tax Law § 951 | Due 9 months after death | 3.06%-16% on taxable estate over $6.94M |
| Will Contest | EPTL | 12-24 months (extends probate) | Estate frozen; legal fees |
| Small Estate Affidavit | SCPA | Expedited | For estates under $50,000 |
Results may vary. Each estate’s timeline and outcome depend on its unique assets, debts, and family circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to trust and estate matters. Our approach is grounded in a detailed understanding of New York’s EPTL, SCPA, and tax laws.
Frequently Asked Questions
What is the New York estate tax exemption amount?
The New York estate tax exemption is $6.94 million for 2026. Estates exceeding 105% of this amount are taxed on the entire estate value, not just the excess, due to the ‘cliff’ effect (NY Tax Law § 951 et seq.).
How long does probate take in Monroe County Surrogate’s Court?
Probate in Monroe County typically takes 12 to 24 months. A small estate affidavit can expedite the process for estates valued under $50,000. Will contests can extend this timeline significantly.
What are the executor’s fees in New York?
Executor commissions in New York are set by statute (SCPA § 2307). The fee is calculated as a percentage of the estate’s value, typically ranging from 2% to 5%, depending on the total assets.
What happens if someone contests a will in New York?
A will contest in New York Surrogate’s Court freezes estate distribution. The court will hear objections based on lack of capacity, undue influence, fraud, or improper execution before deciding the will’s validity.
Do I need a lawyer to create a will in New York?
While not legally required, a lawyer ensures your will meets New York’s formal execution requirements under the Estates, Powers and Trusts Law (EPTL) and addresses complex issues like taxes, trusts, and guardianships.
Serving Monroe County & the Finger Lakes
Our New York location represents clients at Monroe County courts. We serve the Finger Lakes region, including Rochester, Irondequoit, Greece, Brighton, Pittsford, Fairport, Henrietta, Webster, Brockport, Penfield, Spencerport, and Gates. 24/7 phone consultations are available at (888) 437-7747. Meetings are by appointment only.
Law Offices Of SRIS, P.C.
New York Location — Buffalo/NY area
Phone: (888) 437-7747 | Local: (703) 636-5417
By appointment only.
Related Legal Resources
Last verified: March 2026. Information is current as of this date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.