Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate law involves creating and administering legal documents to manage assets during life and after death. Key statutes include the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). The New York estate tax applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16% (NY Tax Law § 951 et seq.).
Last verified: March 2026 | Tompkins County Surrogate’s Court | New York State Legislature
Official New York Estate Law Resources
For the complete text of New York estate laws, visit the New York Estates, Powers and Trusts Law (official New York State Senate website). For court procedures and forms, refer to the Tompkins County Supreme Court – Surrogate’s Court Division website.
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 requires inventory and accounting. Trust administration follows EPTL guidelines.
- File the will and petition for probate with Tompkins County Surrogate’s Court.
- Obtain appointment as executor or administrator through court letters.
- Notify all interested parties, including heirs and creditors.
- Inventory estate assets and file with the court.
- Manage estate administration, pay debts, and file tax returns.
- File final accounting and distribute assets with court approval.
New York Estate Tax and Penalties
In Tompkins County, New York estate matters involve specific tax implications and fiduciary responsibilities under state law.
| Matter | Classification | Tax Implications | Fiduciary Consequences |
|---|---|---|---|
| Estate Tax | Taxable Estate > $7.35M | 3.06% – 16% rates | “Cliff effect” – entire estate taxed if >105% of exemption |
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 month timeline |
| Breach of Fiduciary Duty | SCPA § 2307 violation | Surcharge and removal | Personal liability |
| Probate Administration | Standard Procedure | Filing fees based on estate value | Executor commission statutory |
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. The firm brings combined legal experience of over 120 years to trust and estate matters. With a focus on New York estate law, we help clients handle the details of wills, trusts, probate, and estate tax planning throughout Tompkins County and the Finger Lakes region.
Estate Planning Results
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters across multiple jurisdictions. Our approach focuses on full planning to minimize tax liabilities and avoid probate disputes.
Results may vary based on individual circumstances and court decisions.
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, and throughout Tompkins County.
We serve the communities of 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
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.
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 rates are: 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 may be 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 in Tompkins County, the estate is typically frozen during litigation. The Surrogate’s Court will hold hearings to determine the will’s validity, which can take 12-24 months to resolve.
Related Estate Planning Resources
For more information on New York estate law, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Cayuga County and Broome County. For other legal services in Tompkins County, see our Business Lawyer and Civil Litigation Lawyer pages. Learn more about Mr. Sris’s background and experience.
Last verified: March 2026. Information current as of verification date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.