spec_version=V13.3 | generated_date=2026-03-20 | locality=Tompkins County (Finger Lakes) | state=NY | practice_area=Trust & Estate | assigned_location=New York Location | primary_attorney=Mr. Sris | source_row=1965 | case_results_source=firm-wide | seasonal_hook=no | aggregate_rating_active=no | word_count=1560 | tier=2 | conflicts_detected=none | checker_status=PASS | blocker_count=0 | warning_count=0
Trust & Estate Lawyer in Tompkins 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 to estates exceeding $6.94 million with rates from 3.06% to 16%. Executor commissions are statutory under SCPA § 2307.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official New York Legal Resources
Tompkins County Estate Procedures
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires inventory and accounting. Trust administration follows EPTL requirements.
- File the original will and petition for probate with Tompkins County Surrogate’s Court.
- The court reviews the petition and issues letters testamentary appointing the executor.
- Serve citations on all heirs, beneficiaries, and other interested parties as required by law.
- Prepare and file an inventory of all estate assets with the Surrogate’s Court.
- Pay valid creditor claims and file required state and federal tax returns.
- After court approval, distribute the remaining estate assets to the beneficiaries.
New York Estate Tax and Penalties
In Tompkins County, estate administration carries specific tax implications and fiduciary responsibilities under New York law.
| Matter | Classification | Tax/Fee Impact | Timeline | Additional Consequences |
|---|---|---|---|---|
| Estate Tax | Taxable estate over $6.94M | 3.06%-16% rate | Return due 9 months after death | “Cliff effect” – entire estate taxed if over 105% of exemption |
| Probate | Surrogate’s Court proceeding | Filing fee based on estate value | 12-24 months typical | Estate frozen during will contests |
| Executor Commission | Statutory compensation | SCPA § 2307 sliding scale | Paid after court accounting | Breach of fiduciary duty may lead to surcharge |
Results may vary based on individual circumstances and court decisions.
Trust & Estate Experience in New York
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 estate planning, probate administration, will contests, and fiduciary litigation in Tompkins County and the surrounding Finger Lakes region.
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 amount.
How long does probate take in Tompkins County Surrogate’s Court?
Probate typically takes 12 to 24 months in Tompkins County Surrogate’s Court. For small estates under $50,000, an expedited small estate affidavit process is available.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate value, typically ranging from 2% to 5%.
When is the New York estate tax return due?
The New York estate tax return 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 during a will contest in Surrogate’s Court?
During a will contest, the estate is typically frozen while the court examines the will’s validity. The Surrogate’s Court issues citations to all interested parties and holds hearings to determine if the will meets legal requirements.
Tompkins County 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, Trumansburg, Groton, Newfield, Caroline, and Enfield.
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
- New York Trust & Estate Lawyer — State hub page
- Albany County Trust & Estate Lawyer — Nearby locality
- Tompkins County Business Lawyer — Related practice area
- Mr. Sris Attorney Profile
Last verified: March 2026. Information current as of February 2026. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.