Probate in Niagara County

Probate Court Record

Niagara County Surrogate's Court

Niagara County · 8th Judicial District

Hours

Monday-Friday 9:00 AM-5:00 PM

Office

Niagara County Courthouse, 175 Hawley Street, Lockport, NY 14094

Self-represented filing

Allowed

Self-help forms

How to file probate in Niagara County →

Verified October 16, 2026 · Source

Do I need a lawyer for probate in Niagara County? →Settling an estate in Niagara County →

Trust Administration Firms Serving Niagara County

Batavia (Genesee County) office of a Western New York firm with further offices in Buffalo and Hamburg, serving individuals and families throughout Genesee County and the surrounding communities. Advises on estate administration, trust administration and probate administration, and litigates contested wills and estates over the disposition of personal and real property. Partner Thomas F. Hewner has handled thousands of estates and served as counsel to the Public Administrator of Erie County.

Serves 3 countiesEstate PlanningTrust AdministrationProbateProbate LitigationConservatorship+2

Williamsville (Erie County) firm handling probate and estate administration across Western New York. Marshals and values assets, pays estate debts, files estate accountings, and represents beneficiaries and excluded heirs in will-validity and executor-impropriety disputes, including ancillary probate for out-of-state property. Free 30-minute consultation.

Since 2020Serves 3 countiesFree consultationEstate PlanningTrust AdministrationProbateProbate LitigationGuardianship

Buffalo firm on Main Street handling probate, estate and trust administration, and estate litigation for estates, fiduciaries and beneficiaries. Admits wills to probate, deals with creditors, transfers probate and non-probate assets, and minimizes estate and trust income tax. Cross-border practice for Canadians holding U.S. property.

Since 1959Estate PlanningTrust AdministrationProbateProbate LitigationTax PlanningSpecial Needs Planning

Binghamton (Broome County) firm tracing its lineage to 1898, with seven New York offices from Ithaca to Walton. Its trusts, estates and elder law group counsels executors, administrators and trustees through estate and trust administration, obtains Letters Testamentary and Letters of Administration, and litigates disputed executor appointments in Surrogate's Court.

Since 1898Serves the whole stateEstate PlanningTrust AdministrationProbateProbate LitigationTrust Litigation+6

New York elder law and estate planning firm working from twelve offices — Albany, five on Long Island, three in the Mid-Hudson Valley, New City and White Plains, and Staten Island. Guides executors and families through probate and estate administration, and handles trusts built to keep an estate out of Surrogate's Court, Medicaid asset protection, Medicaid applications and estate tax savings. Nine lawyers and seventeen paralegals and support staff, practicing since 1991; consultations are no-cost, virtual or in person, and the firm takes uncontested probate only.

Since 1991Serves the whole stateFree consultationVirtual consultationsEstate PlanningTrust AdministrationProbateElder LawTax Planning+3

All 6 New York trust administration firms serving Niagara County →

Forms for Planning and Settling an Estate in New York

Free New York forms to plan or settle an estate: a will, trust, powers of attorney, TOD deed and the probate forms. Prepare each form for New York.

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Revocable Living Trust

Create a revocable living trust to avoid probate, protect privacy, and control asset distribution.

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Pour-Over Will

In New York, a pour-over will is signed before 2EPTL § 3-2.1Verified Oct 19, 2026View source witnesses and moves anything left outside the trust into it through probate.

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Tools for Planning and Settling an Estate in New York

Free calculators and checklists to plan or settle an estate in New York: will and trust costs, probate, executor pay and taxes. Run each tool for New York.

How Do I Settle a Trust?

Settling a trust in New York happens outside court: the trustee acts under the state's trust statuteN.Y. EPTL Article 7Verified Oct 17, 2026View source, notifies the beneficiaries, then pays the debts and distributes under the trust's terms.

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What's Fair Trustee Compensation?

In New York, trustee compensation follows a statutory fee scheduleNY SCPA § 2309; NY SCPA § 2312 (corporate trustees); NY SCPA § 2313 (multiple trustees)Verified Sep 18, 2026View source unless the trust instrument sets a different amount. The schedule is an annual commission on principal.

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How Do I Settle an Estate?

Settling an estate in New York: the personal representative files the estate inventory within 270 days22 NYCRR 207.20Verified Sep 15, 2026View source of appointment; creditors have 7 monthsSCPA 1802, 1803, 1810, 1811; EPTL 11-1.5Verified Oct 19, 2026View source to present claims; a simple estate closes in 7 months to 9 months.

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Do I Have to File Tax Returns for Someone Who Died?

New York requires a final state income tax return for the decedent alongside the federal Form 1040N.Y. Tax Law § 601(c) cl. (vii); Chapter 59, Laws of 2025 (Part B)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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How Does Step-Up in Basis Work?

Inherited assets in New York take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesNY Tax Law Article 22 § 601(a)–(c) — rate schedules; § 601(c) covers "resident unmarried individuals, resident married individuals filing separate returns and resident estates and trusts"Verified Sep 15, 2026View source.

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