Trust & Estate Lawyer in Putnam County, NY
In Putnam County, estate planning and probate matters are governed by New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). Law Offices Of SRIS, P.C. provides full representation for wills, trusts, probate administration, and estate tax planning. Our firm, founded in 1997, brings extensive experience to handle complex estate matters in Carmel, Brewster, and throughout Putnam County.
New York’s estate tax has a $6.94 million exemption for 2026, but features a “cliff effect” where estates exceeding 105% of the exemption are taxed on the entire value.
New York Trust & Estate Laws
New York trust and estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes establish the legal framework for wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax, governed by Tax Law § 951 et seq., imposes graduated rates from 3.06% to 16% on taxable estates exceeding the exemption amount.
Last verified: March 2026 | Putnam County Supreme Court | New York State Legislature EPTL
Official Legal Resources
Putnam County Estate Procedures
In Putnam County, all probate matters are handled through the Surrogate’s Court. The court requires strict adherence to statutory timelines and documentation. Executors and administrators must follow specific procedures for inventory, accounting, and distribution of estate assets.
- File the will and petition for probate: The original will and a petition for probate are filed with the Putnam County Surrogate’s Court. The court issues letters testamentary to the named executor.
- Notify interested parties: The executor must issue citations to all heirs, beneficiaries, and potential creditors as required by New York Surrogate’s Court Procedure Act (SCPA).
- Inventory estate assets: Prepare a complete inventory of all estate assets, including real property, bank accounts, investments, and personal property, for court filing.
- Pay valid claims and expenses: Pay valid creditor claims, funeral expenses, administrative costs, and any estate taxes due to New York State and the IRS.
- File final accounting and distribute assets: Prepare and file a final accounting with the Surrogate’s Court. Once approved by the court, distribute remaining assets to the beneficiaries.
Estate Tax and Fiduciary Responsibilities
In Putnam County, New York estate tax applies to estates valued over $6.94 million (2026) with rates from 3.06% to 16%, and executor commissions follow statutory guidelines under SCPA § 2307.
| Matter | Classification | Timeline | Financial Impact | Key Consideration |
|---|---|---|---|---|
| Probate Administration | Surrogate’s Court Proceeding | 12-24 months | Court fees + executor commission | Required for estates with assets solely in decedent’s name |
| Estate Tax Return | NY Tax Law § 951 et seq. | Due 9 months after death | 3.06%-16% on taxable estate | “Cliff effect” at 105% of exemption |
| Will Contest | EPTL Challenge | 12-24 months additional | Estate frozen during litigation | Grounds: capacity, undue influence, fraud |
| Executor Commission | SCPA § 2307 | Upon court approval of accounting | Statutory percentage of estate value | 5% on first $100,000, decreasing scale |
Results may vary. Each estate matter has unique facts that affect outcomes.
Our Trust & Estate Experience
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to estate planning and probate matters. We have handled numerous estate administrations, will contests, and tax planning cases throughout New York.
Global advocacy. Local precision. We apply our extensive experience to the specific procedures of Putnam County Surrogate’s Court.
Frequently Asked Questions
What is the New York estate tax exemption for 2026?
The New York estate tax exemption is $6.94 million for 2026. Estates valued under this amount generally owe no state estate tax. However, New York has a ‘cliff effect’ where estates exceeding 105% of the exemption are taxed on the entire value, not just the excess.
How long does probate take in Putnam County Surrogate’s Court?
Probate in Putnam County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and potential will contests. Small estates under $50,000 may use an expedited affidavit process.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The standard commission 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 above $5 million.
What happens if someone contests a will in New York?
A will contest in New York freezes estate distribution until the Surrogate’s Court resolves the challenge. Common grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. These proceedings can extend probate by 12-24 months.
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 requested. Payment of any tax due is also required at this time to avoid penalties and interest.
Case Experience
Law Offices Of SRIS, P.C. has 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC with a favorable outcome rate of 93%+.
Results may vary. Prior results do not aim for a similar outcome.
Serving Putnam County, NY
Our New York location serves clients at Putnam County courts. We represent individuals and families throughout the Hudson Valley region.
Trust & Estate lawyer near Putnam County serving Carmel, Brewster, Cold Spring, Mahopac, Putnam Valley, Kent, and Patterson.
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
- Putnam County Business Lawyer – Related practice area
- Mr. Sris Attorney Profile
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.