Trust & Estate Lawyer in Ontario County, NY
New York Trust & Estate Laws
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 wills, trusts, probate, estate administration, and fiduciary duties. The New York estate tax, under Tax Law § 951 et seq., applies to estates exceeding $7.35 million in 2026, with rates from 3.06% to 16%.
Last verified: March 2026 | Ontario County Supreme Court | New York State Legislature
Official Legal Resources
For the complete text of New York estate laws: NY Estates, Powers and Trusts Law (official New York State Legislature). For Ontario County court procedures: Ontario County Supreme Court website (New York Unified Court System).
Ontario County Estate Procedures
Wills are probated through the Ontario County Surrogate’s Court located at 27 North Main Street in Canandaigua. The court appoints executors or administrators who must issue citations to all interested parties. A complete inventory and accounting of estate assets is required by law.
- File the original will and petition for probate with the Surrogate’s Court.
- Obtain letters testamentary (with will) or letters of administration (without will).
- Notify all heirs, beneficiaries, and potential creditors through citation service.
- Inventory all estate assets and pay valid debts and administrative expenses.
- File New York estate tax return (Form ET-706) within 9 months if estate exceeds $7.35 million.
- Distribute remaining assets to beneficiaries and file final accounting with the court.
Estate Planning Considerations & Potential Outcomes
In Ontario County, estate planning involves handling New York’s unique estate tax cliff and probate timelines that typically span 12-24 months.
| Matter | Governing Law | Timeline | Key Consideration |
|---|---|---|---|
| Probate | SCPA | 12-24 months | Small estate affidavit available under $50,000 |
| Will Contest | EPTL § 3-2.1 | 12-24 months | Estate frozen during litigation |
| Estate Tax | Tax Law § 951 | Return due 9 months | Cliff effect at 105% of $7.35M exemption |
| Executor Commission | SCPA § 2307 | Statutory | Sliding scale 2-5% of estate value |
| Trust Administration | EPTL Article 7 | Varies | Fiduciary duties strictly enforced |
Results may vary based on individual circumstances and court decisions.
Firm Experience in Estate Matters
Law Offices Of SRIS, P.C. was founded in 1997 by former prosecutor Mr. Sris. The firm brings combined legal experience to estate planning and probate matters. With a focus on New York’s complex estate tax laws and Surrogate’s Court procedures, the firm assists clients with wills, trusts, and estate administration throughout Ontario County and the Finger Lakes region.
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’ — if the taxable estate exceeds 105% of the exemption, the entire estate is taxed, not just the excess amount.
How long does probate take in Ontario County Surrogate’s Court?
Probate typically takes 12-24 months in Ontario County. Small estates under $50,000 can use an expedited affidavit process. Will contests or complex estates may extend the timeline.
What are the executor commission rates in New York?
Executor commissions in New York are statutory under SCPA § 2307. The rate is calculated on a sliding scale based on the estate value, typically ranging from 2% to 5% of the assets administered.
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 available, but interest accrues on any unpaid tax from the original due date.
What happens if someone contests a will in Ontario County?
If a will is contested, the Surrogate’s Court issues citations to all interested parties. The estate is typically frozen during litigation, which can last 12-24 months. Grounds for contest include lack of capacity or undue influence.
Ontario County Estate Lawyer Near You
Our New York location serves clients at Ontario County courts in Canandaigua. The office is accessible via I-90 (NYS Thruway), I-81, I-390, and Route 17/I-86. We represent clients throughout Canandaigua, Geneva, Victor, 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
Related Legal Resources
For more information: New York Trust & Estate Lawyer hub page. For estate matters in nearby counties: Albany County estate lawyer and Broome County estate lawyer. For other legal services in Ontario County: Ontario County business lawyer and Ontario County civil litigation lawyer. 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.