Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL), the Surrogate’s Court Procedure Act (SCPA), and the New York Tax Law. These statutes establish the framework for wills, trusts, probate, estate administration, and taxation. The New York estate tax has unique features, including a $7.35 million exemption for 2026 and a “cliff” provision where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, refer to the official state resources:
Tompkins County Estate Procedures
In Tompkins County, wills are probated through the Surrogate’s Court division of the Supreme Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting process. Trust administration follows EPTL requirements, with particular attention to fiduciary duties and tax obligations.
- File the original will and petition for probate with Tompkins County Surrogate’s Court, paying the filing fee based on estate value.
- Obtain letters testamentary or letters of administration from the court, granting legal authority to the executor or administrator.
- Notify all heirs, beneficiaries, and creditors by serving citations as required under the Surrogate’s Court Procedure Act.
- Prepare an inventory of estate assets, pay valid debts and expenses, and file required federal and New York estate tax returns.
- Distribute remaining assets to beneficiaries according to the will or New York intestacy laws after obtaining court approval.
- File a final accounting with the Surrogate’s Court detailing all receipts, disbursements, and distributions.
New York Estate Tax and Penalties
In Tompkins County, New York estate tax applies to taxable estates over $7.35 million with rates from 3.06% to 16%, while breach of fiduciary duty can result in surcharge, removal, and personal liability for the executor or trustee.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Estate Tax Liability | Taxable estate over $7.35M | 3.06%-16% tax on entire estate if over cliff | Return due 9 months after death | Interest and penalties for late filing |
| Will Contest | Surrogate’s Court proceeding | Estate frozen during litigation | 12-24 months additional | Legal fees, family conflict, delayed distributions |
| Breach of Fiduciary Duty | SCPA violation | Surcharge, removal, personal liability | Extended administration | Court supervision, potential criminal referral |
| Probate without Will | Intestate administration | Statutory distribution may differ from wishes | 12-24 months standard | Family disputes, higher court involvement |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. With over 120 years of combined legal experience and more than 4,739 documented case results firm-wide, our attorneys bring substantial knowledge to complex trust and estate matters. Mr. Sris personally amended Virginia’s equitable distribution statute (Va. Code § 20-107.3), demonstrating legislative-level understanding of property distribution issues that often arise in estate contexts.
Case Experience
Law Offices Of SRIS, P.C. has achieved favorable outcomes in trust and estate matters across our service areas. While we do not have locality-specific case results for Tompkins County trust and estate matters, our firm-wide experience includes successful estate planning, probate administration, will contests, and trust litigation matters.
Results may vary. Prior results do not aim for a similar outcome.
Tompkins County Trust & Estate Lawyer Near You
Our New York location serves clients at Tompkins County courts, accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We provide trust and estate lawyer services near Ithaca, Dryden, Lansing, and throughout the Finger Lakes region.
We serve clients in Ithaca, Dryden, Lansing, Trumansburg, Groton, Newfield, Caroline, Enfield, and surrounding Tompkins County communities.
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
Phone: (888) 437-7747 | Local: (703) 636-5417
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’ — if your estate exceeds 105% of the exemption ($7.7175 million), the entire estate is taxed, not just the amount over the exemption.
How long does probate take in Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline beyond 24 months.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is: 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 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 are available but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Tompkins County?
If a will is contested, the Surrogate’s Court issues 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.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Estate Lawyer | Broome County Estate Lawyer
Tompkins County Business Lawyer | Tompkins County Civil Litigation Lawyer
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.