Trust & Estate Lawyer in Monroe County, NY
New York has a unique estate tax “cliff” where estates exceeding 105% of the $7.35 million exemption are taxed on the entire value, not just the excess amount.
New York Trust & Estate Law
New York estate law is primarily codified in the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes govern wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $6.94 million (2025) with rates from 3.06% to 16%. Monroe County probate matters are handled in the Surrogate’s Court, which has specific local procedures for filing petitions, serving citations, and accounting.
Last verified: March 2026 | Monroe County Surrogate’s Court | New York State Legislature
Official New York Legal Resources
Monroe County Surrogate’s Court Procedures
Wills are probated through the Monroe County Surrogate’s Court. The court appoints executors or administrators, issues citations to interested parties, and requires inventory and accounting. Executor commissions are statutory under SCPA § 2307.
- File the original will and petition for probate with the Monroe County Surrogate’s Court.
- The court issues citations to all interested parties, including heirs and beneficiaries.
- The court formally appoints the executor named in the will or an administrator.
- The executor prepares and files an inventory of all estate assets with the court.
- Pay valid creditor claims and file required estate tax returns within deadlines.
- After court approval of the final accounting, distribute remaining assets to beneficiaries.
New York Estate Tax & Penalties
In Monroe County, estate administration involves statutory executor commissions, potential estate tax liability, and fiduciary duties with legal consequences for breaches.
| Matter | Classification | Timeline | Financial Impact | Tax Implications |
|---|---|---|---|---|
| Probate Administration | Surrogate’s Court Proceeding | 12-24 months | Executor commissions: 5% first $100K (SCPA § 2307) | NY estate tax if >$6.94M |
| Will Contest | Estate Litigation | 12-24 months | Estate frozen during litigation | Tax deadlines still apply |
| Estate Tax Return | Tax Filing | Due 9 months after death | 3.06%-16% on taxable estate | “Cliff” effect at 105% of exemption |
Results may vary. Each estate matter has unique factors affecting timeline and outcome.
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 to trust and estate matters in New York. Mr. Sris is admitted to practice in New York and multiple other jurisdictions.
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 value, not just the excess.
How long does probate take in Monroe County Surrogate’s Court?
Probate typically takes 12 to 24 months in Monroe County. For small estates under $50,000, an expedited small estate affidavit process is available, which can be faster.
What happens if someone contests a will in New York?
A will contest freezes estate distribution until resolved. The Surrogate’s Court will hear objections from interested parties. These proceedings can take 12-24 months and require legal representation.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is a percentage of the estate value, typically 5% on the first $100,000, 4% on the next $200,000, and so on.
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.
Monroe County Trust & Estate Lawyer Near You
Our New York location serves clients at Monroe County courts. We represent individuals and families throughout the Finger Lakes region, including Rochester, Irondequoit, Greece, Brighton, Pittsford, Fairport, Henrietta, Webster, Brockport, Penfield, Spencerport, and Gates.
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 Estate Lawyer — Statewide trust and estate hub
- Albany County Estate Lawyer — Serving the Capital Region
- Monroe County Business Lawyer — Business succession planning
- 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.