In This Article
This page answers the most common questions Westchester County families ask about estate planning, probate, and New York estate law. For more detailed information, follow the links to our in-depth articles on each topic.
Estate Planning Basics
Do I need a will if I live in Westchester County?
Yes. Without a will, New York’s intestacy statute (EPTL 4-1.1) determines who inherits your estate, and the result may not match your wishes. A will lets you name an executor, designate guardians for minor children, and direct how your assets are distributed. See our intestacy chart for a visual breakdown of who inherits without a will.
Do I need a trust if I live in Westchester County?
Not everyone needs a trust, but trusts offer significant benefits for many Westchester families. A revocable living trust avoids probate, provides privacy, allows for incapacity management, and can include tax planning provisions. Families with real property in multiple states, estates near the New York tax threshold, or special needs beneficiaries often benefit most from trust-based planning.
Do I need a power of attorney?
A financial power of attorney (governed by GOL 5-1501 in New York) is one of the most important estate planning documents. Without one, your family may need to seek a court-appointed guardian under Article 81 of the Mental Hygiene Law if you become incapacitated, which is expensive and time-consuming.
What is a health care proxy?
A health care proxy (governed by Public Health Law 2980-2994) designates an agent to make medical decisions on your behalf if you are unable to make them yourself. It is separate from a living will, which documents your end-of-life treatment preferences. Both are recommended.
Probate and Estate Administration
What happens if I die without a will in New York?
Your estate is distributed according to EPTL 4-1.1. If you have a spouse and children, the spouse receives the first $50,000 plus half the remaining estate, with children splitting the rest. Unmarried partners, stepchildren, and close friends receive nothing without a will. See the full intestacy rules.
How long does probate take in Westchester County?
A straightforward probate in Westchester County Surrogate’s Court typically takes 9 to 18 months, though contested matters or complex estates can take longer. Factors include the size of the estate, whether creditors file claims, and whether any interested party objects to the will. See our probate guide for a step-by-step walkthrough.
How much does probate cost in New York?
Probate costs include Surrogate’s Court filing fees (based on estate value), executor commissions set by SCPA 2307, attorney fees, and potentially bond premiums and accounting costs. Filing fees for estates valued over $500,000 are $1,250.
Is there a way to avoid probate in New York?
Several strategies can reduce or eliminate the need for probate: revocable living trusts hold assets outside the probate estate, joint tenancy with right of survivorship passes property automatically, and beneficiary designations on retirement accounts and life insurance bypass probate entirely.
What does an executor do?
An executor collects the decedent’s assets, pays debts and taxes, files required court accountings, and distributes the remaining estate to beneficiaries according to the will. In New York, the executor must be appointed by the Surrogate’s Court through a proceeding called probate. See executor duties in New York.
What is the difference between letters testamentary and letters of administration?
Letters testamentary are issued to the executor named in a will after the will is admitted to probate. Letters of administration are issued to an administrator when there is no will (intestacy) or when the named executor is unable or unwilling to serve. Both grant legal authority to act on behalf of the estate.
New York Estate Tax
What is the New York estate tax exemption?
The 2026 New York estate tax exemption is $7,350,000. Estates exceeding this amount are taxed at rates from 3.06% to 16%. New York has a dangerous “cliff” provision: if the estate exceeds 105% of the exemption, the entire exemption is lost and the full estate is taxed. See our estate tax guide.
How does the New York estate tax cliff work?
If a New York estate exceeds 105% of the exemption amount ($7,717,500 in 2026), the entire exemption is lost. The estate is then taxed on its full value starting from the first dollar. This can result in an estate worth $7,718,000 owing significantly more tax than an estate worth $7,350,000. Use our estate tax calculator to model specific scenarios.
Asset Protection and Medicaid
What is a Medicaid Asset Protection Trust?
A Medicaid Asset Protection Trust (MAPT) is an irrevocable trust designed to protect assets from being counted for Medicaid eligibility purposes. Assets must be transferred to the trust at least five years before applying for Medicaid (the look-back period). MAPTs are a common planning tool for Westchester County families concerned about long-term care costs.
What is the elective share in New York?
Under EPTL 5-1.1-A, a surviving spouse has the right to claim the greater of $50,000 or one-third of the net estate, regardless of what the will provides. This prevents a spouse from being completely disinherited. See the elective share in New York for a detailed explanation.
Surrogate’s Court
Where is Westchester County Surrogate’s Court?
Westchester County Surrogate’s Court is located at 111 Dr. Martin Luther King Jr. Blvd., 19th Floor, White Plains, NY 10601. The current Surrogate is Hon. Brandon R. Sall. The court’s regular calendar is on Wednesdays at 9:30 AM. The court can be reached at (914) 824-5656. See our Surrogate’s Court guide for filing procedures and local practice tips.
Speak with a Westchester Estate Planning Attorney
Questions about estate planning, probate, or Surrogate's Court in Westchester County? We can help.
Schedule a Consultation