Trust & Estate Lawyer in Tompkins County, NY
New York Trust & Estate Law
New York trust and estate matters are governed by the Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). These statutes outline the procedures for creating valid wills, administering trusts, probating estates, and handling fiduciary duties. The New York estate tax applies to estates exceeding $6.94 million (Tax Law § 951 et seq.), with rates from 3.06% to 16%.
Last verified: March 2026 | Tompkins County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws, visit the New York State Senate website for EPTL. For Tompkins County court procedures and forms, refer to the Tompkins County Supreme Court official website.
Tompkins County Estate Procedures
Wills are probated through the Tompkins County Surrogate’s Court. The court appoints an executor or administrator, issues citations to interested parties, and requires an inventory and accounting. Trust administration follows EPTL guidelines.
- File the will and petition: File the original will and a petition for probate with the Tompkins County Surrogate’s Court. Pay the required filing fee based on estate value.
- Obtain executor appointment: The court will issue citations to interested parties and appoint an executor or administrator if no valid will exists.
- Prepare estate inventory: The executor must prepare and file an inventory of all estate assets within 9 months of appointment.
- Handle creditor claims: Publish notice to creditors and address valid claims against the estate within the statutory timeframes.
- File tax returns: File federal and New York estate tax returns if required, due 9 months after death.
- Distribute assets and account: Distribute remaining assets to beneficiaries and file a final accounting with the Surrogate’s Court for approval.
Penalties and Consequences
In Tompkins County, trust and estate matters can involve significant financial consequences including estate taxes of 3.06-16%, executor surcharges for breaches of duty, and will contests that freeze estate distributions for 12-24 months.
| Issue | Classification | Financial Impact | Timeline Impact | Additional Consequences |
|---|---|---|---|---|
| Will Contest | Surrogate’s Court Proceeding | Estate frozen during litigation | 12-24 months | Legal fees, family conflict |
| Breach of Fiduciary Duty | SCPA Violation | Surcharge, removal of fiduciary | Varies | Personal liability |
| NY Estate Tax Owed | Tax Law § 951 et seq. | 3.06%-16% of taxable estate | Return due 9 months after death | “Cliff effect” on entire estate if over 105% of exemption |
| Probate Delays | Administrative | Executor commission: statutory (SCPA § 2307) | 12-24 months typical | Asset distribution halted |
Results may vary. Each estate matter depends on specific facts and circumstances.
Firm Credentials
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. Our firm brings over 120 years of combined legal experience to trust and estate matters. We maintain a commitment to precise, case-specific representation for clients in Tompkins County and throughout New York.
Case Experience
Law Offices Of SRIS, P.C. has handled trust and estate matters across our service areas. Our firm-wide experience includes estate planning, probate administration, and resolution of will contests.
Results may vary. Prior results do not aim for a similar outcome.
Local Tompkins County Representation
Our New York location serves clients at Tompkins County courts. As a trust and estate lawyer near Ithaca and the Finger Lakes region, we represent clients throughout Tompkins County including 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 amount.
How long does probate take in Tompkins County Surrogate’s Court?
Probate typically takes 12-24 months in Tompkins County. For small estates under $50,000, you can use an expedited small estate affidavit process to avoid formal probate proceedings.
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 hear evidence on grounds like undue influence or lack of capacity. Will contests typically take 12-24 months to resolve.
What are the executor commission rates in New York?
Executor commissions in New York follow statutory rates under SCPA § 2307. The commission is calculated as a percentage of the estate value, typically ranging from 2% to 5% depending on the estate size.
When is the New York estate tax return due?
The New York estate tax return is due 9 months after the date of death. This is separate from the federal estate tax return, which also has a 9-month deadline but may apply to different estate values.
Related Legal Resources
For more information on New York estate law, visit our New York Trust & Estate Lawyer hub page. We also serve neighboring counties including Albany County and Broome County. For other legal needs in Tompkins County, see our pages on business law and civil litigation. 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.