Trust & Estate Lawyer in Kings County (Brooklyn), NY
New York estate tax has a $7.35 million exemption for 2026 with a “cliff effect” — 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 governed by the Estates, Powers and Trusts Law (EPTL) and Surrogate’s Court Procedure Act (SCPA). These statutes establish procedures for wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax applies to estates exceeding $6.94 million under Tax Law § 951 et seq., with rates from 3.06% to 16%.
Last verified: March 2026 | Kings County Supreme Court | New York State Legislature
Official New York Legal Resources
Brooklyn Surrogate’s Court Procedures
Wills are probated through Kings County Surrogate’s Court located at 360 Adams Street in Brooklyn. The court appoints executors or administrators, issues citations to interested parties, and requires detailed inventory and accounting. Estate administration typically follows a 12-24 month timeline, with small estates under $50,000 eligible for expedited affidavit procedures.
- File the original will and death certificate with the Surrogate’s Court petition for probate.
- Obtain letters testamentary (with will) or letters of administration (without will) from the court.
- Notify all interested parties through formal citation and publish notice to creditors.
- Inventory all estate assets, pay valid claims, and manage estate finances.
- File required federal and New York estate tax returns within 9 months of death.
- Prepare final accountings, obtain court approval, and distribute assets to beneficiaries.
New York Estate Tax and Penalties
In Kings County (Brooklyn), estate administration involves statutory executor commissions under SCPA § 2307 and New York estate tax with rates from 3.06% to 16% on taxable estates over $6.94 million.
| Matter | Classification | Timeline | Fees/Commissions | Tax Implications |
|---|---|---|---|---|
| Probate with Will | Testate Proceedings | 12-24 months | Court filing fees based on estate value | NY estate tax if over $6.94M |
| Administration without Will | Intestate Proceedings | 12-24 months | Same as testate + bond may be required | NY estate tax if over $6.94M |
| Small Estate Affidavit | Expedited Procedure | 1-3 months | Reduced fees for estates under $50,000 | May still require tax filing |
| Will Contest | Contested Proceeding | 12-24 months+ | Substantial litigation costs | Estate frozen during litigation |
Results may vary. Each estate matter depends on specific facts, asset complexity, and court scheduling.
Trust & Estate Experience in Brooklyn
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings 120+ years of combined legal experience to trust and estate matters in Kings County. We understand Brooklyn’s diverse communities and the specific procedures of Kings County Surrogate’s Court.
“Global advocacy. Local precision.” Our approach combines broad legal knowledge with specific understanding of New York estate law and Brooklyn court procedures.
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 estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Kings County Surrogate’s Court?
Probate typically takes 12-24 months in Kings County Surrogate’s Court. Small estates under $50,000 can use an expedited affidavit process. Will contests and complex administrations often extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically 5% on the first $100,000, 4% on the next $200,000, and decreasing percentages on larger amounts.
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 if someone contests a will in Brooklyn?
If a will is contested in Brooklyn Surrogate’s Court, the estate is typically frozen during litigation. The court will hear objections based on lack of capacity, undue influence, fraud, or improper execution. Proceedings can last 12-24 months.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ favorable case results firm-wide across Virginia, Maryland, New Jersey, New York, and Washington DC. Our experience includes successful estate administrations, will validations, trust formations, and resolution of fiduciary disputes.
Results may vary. Prior results do not aim for a similar outcome in your matter.
Brooklyn Trust & Estate Lawyer Near Me
Our New York location serves clients at Kings County (Brooklyn) courts, accessible via BQE (I-278), Atlantic Avenue, and Flatbush Avenue. We represent clients throughout Brooklyn neighborhoods including Downtown, Williamsburg, Park Slope, DUMBO, Brooklyn Heights, Bushwick, Crown Heights, Flatbush, Bay Ridge, Bed-Stuy, Bensonhurst, Coney Island, Brownsville, and Sunset Park.
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
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- Mr. Sris Attorney Profile — Learn more about our founder
- New York Law Location — Our New York office details
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.