Trust & Estate Lawyer in Ontario County, NY
In Ontario County, estate matters are handled through the Surrogate’s Court, with probate typically taking 12-24 months and executor commissions set by SCPA § 2307.
New York Trust & Estate Law
New York trust and estate law is governed primarily by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for creating valid wills and trusts, appointing executors and trustees, administering estates through probate, and resolving disputes among beneficiaries. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (adjusted annually), with rates from 3.06% to 16%.
Last verified: March 2026 | Ontario County Supreme Court | NY Estates, Powers and Trusts Law
Official Legal Resources
For the complete text of New York’s estate laws, refer to the official state legislature website: NY Estates, Powers and Trusts Law (EPTL). For court-specific procedures and forms in Ontario County, visit the Ontario County Supreme Court website.
Ontario County Estate Procedures
Wills are probated through the Ontario County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires a formal inventory and accounting. Trust administration follows EPTL guidelines, with trustees held to strict fiduciary standards.
- File the will and petition for probate: The original will and a petition for probate must be filed with the Ontario County Surrogate’s Court to appoint an executor and begin the administration process.
- Serve citations to interested parties: The court issues citations to all interested parties, including heirs and beneficiaries, notifying them of the probate proceeding and their right to object.
- Inventory estate assets: The executor must prepare a detailed inventory of all estate assets, including real property, bank accounts, investments, and personal property, for court review.
- Pay valid claims and expenses: Valid creditor claims, funeral expenses, administrative costs, and taxes must be paid from estate assets before distributions to beneficiaries.
- File final accounting and distribute assets: The executor files a final accounting with the court showing all receipts and disbursements, then distributes remaining assets to beneficiaries as directed by the will or intestacy laws.
Penalties and Consequences
In Ontario County, failure to properly administer an estate or breaches of fiduciary duty can result in surcharges, removal as executor or trustee, and personal liability for losses to the estate.
| Issue | Classification | Potential Consequences | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation; extended timeline | Legal fees; reduced estate value |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge; removal as executor/trustee; personal liability | Full restitution plus interest |
| NY Estate Tax Non-Payment | Tax Law § 951 et seq. | Penalties; interest; tax lien on estate assets | Tax + 10-25% penalty + interest |
| Missed Probate Deadline | Administrative delay | Assets frozen; creditor claims unresolved | Additional court fees; asset depreciation |
Results may vary. Each estate matter depends on unique facts and 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 in New York. Our approach focuses on clear communication and careful attention to the details of estate planning and administration.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our attorneys handle the full range of trust and estate matters, from simple will drafting to complex estate litigation.
Results may vary. Prior results do not aim for a similar outcome.
Local Representation in Ontario County
Our New York location serves clients at Ontario County courts. We represent individuals and families throughout the Finger Lakes region, including Canandaigua, Geneva, Victor, Farmington, Manchester, Phelps, Hopewell, Seneca (NY), and East Bloomfield.
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
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 amount over the limit.
How long does probate take in Ontario County Surrogate’s Court?
Probate typically takes 12 to 24 months in Ontario County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests or disputes arise among beneficiaries.
What is the executor’s commission in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The commission is a percentage of the estate’s value, calculated on a sliding scale. The exact amount depends on the total estate assets subject to probate.
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 Ontario County?
If a will is contested in Ontario County, the Surrogate’s Court will freeze estate distributions until the dispute is resolved. The process involves formal citations to interested parties, discovery, and potentially a trial, which can extend probate by 12-24 months.
Related Legal Services
For more information on estate planning in New York, visit our New York Trust & Estate Lawyer hub page. We also serve nearby localities including Albany County and Cayuga County. For other legal needs in Ontario County, consider our services for business law or civil litigation. Learn more about Mr. Sris’s background and experience.
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.