Trust & Estate Lawyer in Westchester County, NY
New York’s estate tax has a $7.35 million exemption for 2026 but includes a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
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 applies to estates exceeding $6.94 million (Tax Law § 951 et seq.), with rates from 3.06% to 16%. Probate occurs through the Surrogate’s Court in the county where the decedent resided. Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris, bringing extensive experience to complex estate matters.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official New York Legal Resources
For the complete text of New York estate laws, consult the official state resources: NY Estates, Powers and Trusts Law (EPTL) (official New York State Legislature) and Westchester County Supreme Court website.
Westchester County Estate Procedures
Wills are probated through Westchester 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 guidelines.
- File the will and petition: File the original will and a petition for probate with the Westchester County Surrogate’s Court. Pay the required filing fee based on estate 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 executor or administrator: The court will formally appoint the executor named in the will or, if there is no will, an administrator for the estate.
- Prepare inventory and accounting: The executor must prepare and file an inventory of estate assets and periodic accountings with the Surrogate’s Court as required.
- Distribute assets and close estate: After paying debts, taxes, and expenses, the executor distributes remaining assets to beneficiaries and petitions the court to close the estate.
Westchester County Estate Penalties and Timelines
In Westchester County, trust and estate matters involve statutory executor commissions, potential estate taxes of 3.06-16%, and probate timelines of 12-24 months.
| Matter | Classification | Timeline | Financial Impact | Court |
|---|---|---|---|---|
| Probate | Judicial proceeding | 12-24 months | Filing fees based on estate value; Executor commission: statutory (SCPA § 2307) | Surrogate’s Court |
| Will Contest | Estate litigation | 12-24 months | Estate frozen during litigation; Legal fees; Potential surcharge for breach of fiduciary duty | Surrogate’s Court |
| Estate Tax | Tax proceeding | Return due 9 months after death | 3.06-16% on taxable estate over $6.94M; “Cliff” effect at 105% of exemption | NY Department of Taxation |
| Small Estate | Expedited proceeding | Varies | Affidavit process for estates under $50,000 | Surrogate’s Court |
Results may vary. Each estate matter depends on unique factors including asset complexity, family dynamics, and court scheduling.
Experience in Westchester County Estate Law
Law Offices Of SRIS, P.C. was founded in 1997 and brings 120+ years of combined attorney experience to trust and estate matters. Our firm-wide track record includes 4,739+ case results with a 93%+ favorable outcome rate. We understand the specific procedures of Westchester County Surrogate’s Court and the nuances of New York’s estate tax laws.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across VA, MD, NJ, NY, and DC, with a 93%+ favorable outcome rate. Our experience includes successful estate planning, probate administration, and resolution of will contests.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Westchester County Trust & Estate Lawyer Near Me
Our New York location serves clients at Westchester County courts, accessible via I-87 (NYS Thruway), I-84, I-287, Taconic State Parkway, and Route 9. We represent clients throughout Westchester County including White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, and Hastings-on-Hudson.
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 the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County. For small estates under $50,000, an expedited small estate affidavit process is available, which can be significantly faster.
What are the executor commission rates in New York?
Executor commissions in New York are statutory and set by 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 above $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 may be available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Westchester County?
If a will is contested, the estate is typically frozen during litigation. The Surrogate’s Court will hold hearings, and the process can take 12-24 months. Grounds for contest include lack of capacity, undue influence, fraud, or improper execution.
Related Legal Services
New York Trust & Estate Lawyer | Albany County Trust & Estate Lawyer | Westchester County Business Lawyer | Attorney Profile: Mr. Sris
Last verified: March 2026. Information current as of 2026-02-20. Laws change—contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.