Trust & Estate Lawyer in Westchester County, NY
In Westchester County, estate matters are handled through the Surrogate’s Court, with probate typically taking 12-24 months. New York’s estate tax has a $7.35 million exemption for 2026 with a critical “cliff effect” where exceeding 105% of the exemption triggers tax on the entire estate.
New York Trust & Estate Law
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 framework for creating valid wills and trusts, appointing fiduciaries, administering estates, and resolving disputes in Surrogate’s Court. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding the exemption amount with rates from 3.06% to 16%.
Last verified: March 2026 | Westchester County Supreme Court | New York State Legislature
Official New York Trust & Estate Resources
Westchester County Estate Procedures
In Westchester County, all probate and estate administration matters are handled through the Surrogate’s Court Division of the Supreme Court. The process begins with filing the original will and petition for probate. Executors or administrators must then provide notice to all interested parties and creditors before managing estate assets.
- File the will and petition for probate with the Westchester County Surrogate’s Court.
- Obtain appointment as executor or administrator through court-issued letters.
- Notify creditors and interested parties as required by SCPA.
- Inventory estate assets and pay valid claims.
- Prepare and file final accounting for court approval before distribution.
New York Estate Tax & Fiduciary Responsibilities
In Westchester County, New York estate tax applies to estates exceeding $7.35 million (2026) with rates from 3.06% to 16%, and fiduciary breaches can result in surcharges and removal.
| Matter | Governing Law | Timeline | Tax Implications | Fiduciary Risks |
|---|---|---|---|---|
| Probate | SCPA | 12-24 months | Estate tax if >$7.35M | Will contests freeze estate |
| Trust Administration | EPTL Article 7 | Varies | Income tax on trust income | Breach of fiduciary duty |
| Estate Tax Return | Tax Law § 951 | Due 9 months after death | 3.06%-16% rates | Penalties for late filing |
| Will Contest | SCPA § 1401 | 12-24 months litigation | Estate frozen during case | Legal costs deplete estate |
Results may vary. Each estate matter has unique facts that affect outcomes.
Trust & Estate Experience in Westchester County
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings over 120 years of combined legal experience to trust and estate matters. With a documented history of 4,739+ case results firm-wide across VA, MD, NJ, NY, and DC, we provide full representation for Westchester County residents facing estate planning, probate, and fiduciary litigation matters.
Case Results
Law Offices Of SRIS, P.C. has achieved 4,739+ documented case results firm-wide across VA, MD, NJ, NY, and DC. Our experience includes representing clients in estate planning, will contests, trust administration, and probate matters.
Results may vary. Prior results do not aim for a similar outcome.
Westchester County Trust & Estate Lawyer Near You
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 provide trust and estate lawyer services near White Plains, Yonkers, and throughout Westchester County.
We serve clients in White Plains, Yonkers, New Rochelle, Mount Vernon, Scarsdale, Bronxville, Rye, Ossining, Peekskill, Tarrytown, Mamaroneck, Port Chester, Dobbs Ferry, Larchmont, Hastings-on-Hudson and surrounding communities.
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. 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 Westchester County Surrogate’s Court?
Probate typically takes 12 to 24 months in Westchester County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed.
What is the executor’s commission in New York?
Executor commissions in New York are set by statute under SCPA § 2307. The commission is a percentage of the estate assets received and paid out, providing compensation for the executor’s services.
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 New York?
If a will is contested in New York, the Surrogate’s Court will issue citations to all interested parties. The estate is typically frozen during the litigation, which can last 12-24 months.
Related Legal Resources
New York Trust & Estate Lawyer | Albany County Trust & Estate Lawyer | Westchester County Business Lawyer
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.