Trust & Estate Lawyer in Queens County (Queens), NY
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 govern the creation of wills and trusts, the appointment of executors and trustees, the probate process, and the administration of estates. A key feature is the New York estate tax, which applies a graduated rate of 3.06% to 16% on taxable estates exceeding the exemption amount, which is $6.94 million for 2026 (N.Y. Tax Law § 951 et seq.).
Last verified: March 2026 | Verify with lead attorney | New York State Legislature
Official Legal Resources
For the official text of New York estate laws, refer to the New York Estates, Powers and Trusts Law (EPTL). For court procedures and forms, visit the Queens County Supreme Court, 11th Judicial District website.
Estate Administration in Queens County
Wills are probated through the Queens County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and oversees the inventory and accounting of estate assets. Trust administration follows the terms of the trust instrument under EPTL guidelines.
- File the will and petition: File the original will and a petition for probate with the Queens County Surrogate’s Court. Pay the required filing fee based on estate value.
- Serve citation to interested parties: The court issues a citation to all interested parties (heirs, beneficiaries, creditors). This provides notice and an opportunity to object.
- Appoint executor/administrator: If no objections are filed, the court will appoint the named executor (or an administrator if no will) and issue letters testamentary or letters of administration.
- Inventory and manage assets: The executor must inventory all estate assets, manage them, pay valid debts and expenses, and file any required tax returns (federal and NY estate tax).
- Distribute assets and file accounting: After paying debts and taxes, the executor distributes remaining assets to beneficiaries as directed by the will or intestacy laws, and files a final accounting with the court for approval.
Penalties and Consequences
In Queens County, failure to properly administer an estate or breaches of fiduciary duty can lead to surcharges (monetary penalties), removal as executor or trustee, and personal liability.
| Issue | Classification | Potential Consequence | Financial Impact |
|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate distribution frozen for 12-24 months | Legal fees; potential loss of inheritance |
| Breach of Fiduciary Duty | SCPA / EPTL Violation | Surcharge, removal as fiduciary | Personal liability for estate losses |
| Missed NY Estate Tax Filing | Tax Law Violation | Penalties & interest on tax due | Tax + penalties + interest |
| Improper Probate Procedure | Procedural Defect | Delays, additional hearings | Increased legal and court costs |
Results may vary. The outcomes described are not guarantees.
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 details of New York law and Queens County Surrogate’s Court procedures.
Frequently Asked Questions
What is the New York estate tax exemption amount?
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: if the estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess.
How long does probate take in Queens County Surrogate’s Court?
Probate in Queens County typically takes 12 to 24 months. The timeline depends on estate complexity, creditor claims, and whether any will contests arise. For small estates under $50,000, an expedited small estate affidavit process is available.
What happens if someone contests a will in New York?
A will contest freezes estate distribution. The Surrogate’s Court will hold proceedings to determine the will’s validity. Grounds include lack of testamentary capacity, undue influence, fraud, or improper execution. These proceedings can extend probate by 12-24 months.
What is the deadline to file a New York estate tax return?
The New York estate tax return (Form ET-706) is due 9 months after the date of death. An automatic 6-month extension is available if requested before the original due date. Timely filing is critical to avoid penalties and interest.
What are the executor’s fees in New York?
Executor fees in New York are set by statute (SCPA § 2307). The fee is a percentage of the estate assets received and paid out: 5% on the first $100,000, 4% on the next $200,000, 3% on the next $700,000, and 2.5% on amounts over $1 million.
Local Representation in Queens
Our New York location serves clients at Queens County courts. We are a trust and estate lawyer near Queens County (Queens), accessible via I-495 (LIE), Grand Central Parkway, Van Wyck Expressway, and the BQE. We serve communities including Jamaica, Flushing, Astoria, Long Island City, Forest Hills, Bayside, Jackson Heights, Rego Park, Elmhurst, Woodside, Corona, Rockaway Beach, Howard Beach, Ozone Park, and Fresh Meadows.
Availability: 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
Related Legal Services
For more information, see our New York Trust & Estate Lawyer hub page. We also assist with business law and civil litigation in Queens County. Learn more about Mr. Sris.
Last verified: March 2026. Information is current as of this date. Laws change — contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.