New York is one of a handful of states that imposes its own estate tax on top of the federal estate tax. The 2026 exclusion is $7,350,000, with graduated rates from 3.06% to 16% and a “cliff” that can wipe out the entire exclusion for estates just slightly above the threshold.
In Westchester County, where property values and accumulated assets can push an estate into taxable territory faster than people expect, these rules matter. The guides below cover the tax rates, the cliff, portability (which New York does not offer), credit shelter trust strategies, and other planning techniques.
New York Estate Tax & Financial Planning Articles
Credit Shelter Trusts in New York: Protecting the State Estate Tax Exclusion
How married couples in Westchester County use credit shelter trusts to preserve the New York estate tax exclusion and reduce combined estate taxes.
Federal Portability and New York Estate Tax: What Westchester Families Must Know
New York does not recognize the federal portability election, making it critical for married couples in Westchester County to plan independently for each spouse's estate tax exclusion.
How to Reduce or Avoid New York Estate Tax
Learn strategies to reduce or eliminate New York estate tax for Westchester families, including lifetime gifting, trusts, and charitable giving.
Lifetime Gifting Strategies to Reduce New York Estate Tax
New York has no gift tax, making lifetime gifts one of the most effective strategies for Westchester County families to reduce or eliminate New York estate tax.
New York Estate Tax Calculator
Calculate your estimated New York estate tax liability for 2026 using the current rate schedule, exclusion amount, and cliff provision.
New York Estate Tax Rates: The 2026 Bracket Schedule
A detailed breakdown of New York's graduated estate tax rates for 2026, from 3.06% to 16%, with example calculations for Westchester County estates.
New York Estate Tax: A Complete Guide for 2026
New York estate tax guide for 2026: the $7.35M exclusion, rates from 3.06% to 16%, the dangerous cliff provision, and planning strategies.
The New York Estate Tax Cliff: What It Is and How to Avoid It
New York's estate tax cliff can cost families hundreds of thousands of dollars. Learn how the 105% threshold works in 2026 and the strategies available to avoid it.
Need Help with New York Estate Tax & Financial Planning?
Speak with a Westchester County attorney about your specific situation.