Trust & Estate Lawyer in Ontario County, NY
New York Trust & Estate Law
New York trust and estate law involves the creation of wills and trusts during life and the administration of estates after death. Key statutes include the NY 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 a unique “cliff effect” that taxes the entire estate if it exceeds 105% of the exemption.
Last verified: March 2026 | Ontario County Supreme Court | NY Estates, Powers and Trusts Law
Official New York Estate Resources
For the complete text of New York estate laws, visit the New York State Senate website for EPTL. For procedures and forms related to Ontario County Surrogate’s Court, refer to the Ontario County Supreme Court website.
Ontario County Estate Procedures
Wills are probated through the Ontario County Surrogate’s Court. The court appoints an executor or administrator. Citations are issued to interested parties. Inventory and accounting are required by law.
- File the will and petition for probate with the Surrogate’s Court.
- Obtain letters testamentary or letters of administration from the court.
- Notify all creditors and interested parties as required by SCPA.
- Inventory all estate assets and pay valid debts and taxes.
- Distribute remaining assets to beneficiaries and file a final accounting.
New York Estate Tax & Fiduciary Penalties
In Ontario County, estate administration carries specific tax implications and fiduciary responsibilities under New York law.
| Matter | Classification / Tax Rate | Key Timeline | Financial Impact |
|---|---|---|---|
| Estate Tax (NY) | 3.06% – 16% graduated rates | Return due 9 months after death | Applies to estates over $7.35M (2026) |
| Executor Commission | Statutory under SCPA § 2307 | Paid upon court approval of accounting | Sliding scale: 5% on first $100,000 |
| Will Contest | Estate frozen during litigation | 12-24 months typical | Legal fees, potential surcharge |
| Breach of Fiduciary Duty | Surcharge, removal by court | Varies by complexity | Personal liability for losses |
Results may vary. Each estate’s tax liability and administration timeline depend on its unique assets, debts, and family circumstances.
Firm Credentials
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. Our approach is case-specific, focusing on the precise needs of each client and family in the Finger Lakes region.
Case Experience
Law Offices Of SRIS, P.C. has achieved favorable outcomes in estate matters firm-wide across VA, MD, NJ, NY, and DC. Our experience includes drafting complex estate plans, guiding families through probate, and representing clients in Surrogate’s Court proceedings.
Results may vary. Prior results do not aim for a similar outcome.
Local Estate Lawyer Near Ontario County
Our New York location serves clients at Ontario County courts. We are accessible via I-90 (NYS Thruway) and other major highways. Our trust and estate lawyer near Canandaigua and Geneva is available for appointments.
We serve the Ontario County area and surrounding communities including Farmington, Manchester, Phelps, Hopewell, Seneca (NY), and East Bloomfield.
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.
Phone: (888) 437-7747 | Local: (703) 636-5417
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 amount over the limit.
How long does probate take in Ontario County Surrogate’s Court?
Probate typically takes 12-24 months in Ontario County Surrogate’s Court. The timeline depends on estate complexity, creditor claims, and whether any will contests are filed. Small estates under $50,000 may use an expedited affidavit process.
What happens if someone contests a will in New York?
If a will is contested, the estate is frozen during litigation. The Surrogate’s Court will hold hearings to determine the will’s validity. Grounds for contest include lack of testamentary capacity, undue influence, fraud, or improper execution under NY Estates, Powers and Trusts Law.
What are the executor’s commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate 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 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 requested. The tax is due at the same time. Failure to file can result in penalties and interest on the tax owed.
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law in Ontario County and civil litigation in Ontario County. For estate matters in nearby counties, consider our Albany County estate lawyer or Cayuga County estate lawyer.
Learn more about Mr. Sris’s background and experience.
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.