Estate Planning Attorneys in Westchester County, New York
Decide who will manage your affairs and how your property should pass to the people you choose. We prepare wills, trusts, powers of attorney, and health care proxies for Westchester clients, with guidance on how the documents work together. Schedule a consultation at our Tarrytown office or by video.
Milvidskiy Law Group P.C. meets Westchester clients at our Tarrytown office and by video and phone. We serve Westchester clients from our Tarrytown office. This page focuses on estate planning issues that often arise in Westchester County. If you live elsewhere in New York State, see our Estate Planning in New York page for a statewide overview.
Key Takeaways:
- Westchester home values mean many households are within reach of the $7,350,000 New York estate tax exclusion for 2026, and the cliff makes planning near that line especially important.
- Probate of a Westchester resident’s will takes place in the Westchester County Surrogate’s Court in White Plains; a properly funded revocable trust can avoid that proceeding and a second probate for a Connecticut or Florida home.
- New York does not tax lifetime gifts, but gifts made within three years of death are added back, so Westchester families who plan to gift should start early.
- A New York power of attorney and health care proxy are designed to keep incapacity decisions out of the Westchester Supreme Court’s guardianship part.
Why Estate Planning Looks Different in Westchester
Westchester is a county of just over one million people with a median household income of roughly $114,000 in 2018 to 2022 census estimates, high property values, and high property taxes. Those facts shape estate plans in three ways. First, real estate is usually the largest single asset, so how the home is titled drives both probate and tax results. Second, many residents have concentrated wealth in employer retirement plans and stock compensation, which pass by beneficiary designation rather than by will and must be coordinated with the rest of the plan. Third, families are mobile: children in Connecticut, New Jersey, or out of state, and parents in Florida for part of the year, mean plans frequently touch more than one state’s law.
The New York Estate Tax for Westchester Households
New York’s estate tax exclusion is lower than the federal exclusion and changes over time. The state credit phases out for taxable estates between 100% and 105% of the basic exclusion amount, and no credit is available above 105%. Review your home, retirement assets, insurance, and other property together when assessing potential estate tax.
For deaths in 2026, New York taxes estates above a basic exclusion amount of $7,350,000, while the federal exclusion is $15,000,000. Once the New York taxable estate exceeds 105 percent of the exclusion, the New York credit is lost entirely and the estate is taxed from the first dollar at graduated rates that reach 16 percent. A Westchester couple with a $2.5 million home, $4 million in retirement and brokerage accounts, and $1.5 million of life insurance is squarely in the range where this matters.
Several tools can reduce exposure. Married couples can use credit shelter trusts so that both spouses’ exclusions are used rather than one. Life insurance can be held in an irrevocable life insurance trust so that the death benefit is generally outside the taxable estate. Charitable gifts at death can bring an estate back under the cliff. Lifetime gifts reduce the estate and are not taxed by New York, which has had no gift tax since 2000, but taxable gifts made within three years of death are added back for New York purposes for deaths before 2032, so gifting works best as a multi-year program rather than a deathbed step.
Probate in the Westchester County Surrogate’s Court
When a Westchester resident dies with a will, the executor petitions the Westchester County Surrogate’s Court in White Plains to admit the will to probate and issue letters testamentary. The court requires notice to the people who would inherit under New York’s intestacy statute, which can include estranged relatives, and the will and court filings become public records. Estates with $50,000 or less of personal property under current law may qualify for the simplified voluntary administration procedure; many Westchester estates are larger. If there is no will, the court appoints an administrator and New York’s intestacy rules control who inherits.
A revocable living trust that has been properly funded generally passes assets to the successor trustee without a Surrogate’s Court filing. For Westchester families this is often the deciding factor: privacy, speed, and the ability to handle a Connecticut or Florida vacation home without opening a second estate in that state. Our Living Trusts in Westchester County page discusses when a trust is worth the additional setup.
The Family Home
Whether the home stays in your name, moves into a revocable trust, or moves into an irrevocable Medicaid asset protection trust depends on your goals. Deeds for Westchester property are recorded with the Westchester County Clerk in White Plains, and any transfer should be reviewed for mortgage, title insurance, and property tax consequences before it is signed. New York’s STAR school tax relief continues for a homeowner who transfers the home to a trust and keeps living there as beneficiary, and other exemptions should be checked with the local assessor. Because Westchester is divided into six cities, nineteen towns, and many villages, the assessor and the tax bill depend on where the home sits, and a transfer that is routine in one municipality should still be confirmed in another.
Second Homes and Cross-Border Families
A Westchester resident who owns a Connecticut shoreline house or a Florida condominium generally faces probate in that state as well as New York, unless the property is held in a trust or another non-probate arrangement. Each state applies its own estate tax rules, so the location of assets and the state of domicile at death affect the total tax bill. We help New York clients coordinate an estate plan with property and family interests in other states. When another state’s law or local work is involved, we identify the additional legal assistance needed. See Ancillary Probate in New York for the reverse situation, where an out-of-state resident owns Westchester property.
Incapacity Planning
If a Westchester resident becomes unable to manage finances or make medical decisions without a power of attorney and health care proxy in place, in most cases the family’s remedy is an Article 81 guardianship petition in the Westchester Supreme Court in White Plains. That process involves a court evaluator, a hearing, and ongoing reporting. The alternative is simple: a New York statutory short form power of attorney, signed before a notary with two witnesses, and a New York health care proxy signed before two adult witnesses. We draft the power of attorney with the modifications a Westchester family is likely to need, such as authority to fund a trust, deal with a co-op board, or plan for long-term care. See Power of Attorney and Adult Guardianship.
Planning for Long-Term Care Costs
Nursing home and home care are expensive everywhere in the New York metropolitan area, and a traditional estate plan does nothing to protect assets from those costs during life. Many Westchester families combine their estate plan with a Medicaid asset protection trust designed to shelter the home and some savings while preserving the STAR benefit and the right to live in the house. Medicaid’s timing and look-back rules are strict, so this planning should begin while both spouses are healthy. See Medicaid Planning in Westchester County.
Working With Us in Tarrytown
Our process includes consultation, document preparation and review, and a coordinated signing meeting. Our team explains who must attend and arranges the required witnesses and notarization. Timing depends on the documents, decisions, and information needed for your plan. We also explain the funding and beneficiary designation steps needed to carry out your plan.
We meet with clients at our Tarrytown office in Westchester County, by video conference, and by phone. To meet with a Westchester estate planning attorney, please contact us to schedule a consultation.
Meet with our team at 120 White Plains Road, Suite 420, Tarrytown, NY 10591, by appointment. Video and phone meetings are also available.
This page is provided for general informational purposes only and does not constitute legal advice. Laws change and figures are adjusted periodically. For advice about your situation, consult a qualified attorney.
Frequently Asked Questions
Where is a Westchester resident’s will probated?
In the Westchester County Surrogate’s Court in White Plains. The executor files a probate petition with the original will and a death certificate, notice goes to the people who would inherit without a will, and the court issues letters testamentary once it is satisfied the will was properly signed. Assets held in a funded living trust do not go through this process.
My house in Westchester is worth more than $2 million. Does that mean I owe New York estate tax?
Not by itself. For deaths in 2026 New York taxes estates above $7,350,000, counting the house, retirement accounts, life insurance, and other assets together. Many Westchester couples are below the line individually but above it once everything is combined, and the cliff taxes the entire estate once it exceeds the exclusion by more than 5 percent, so it is worth running the numbers.
We spend winters in Florida. Which state’s rules apply to our estate plan?
The state of your domicile at death governs most of the estate, and New York looks at where you actually live, vote, keep your primary home, and spend your time. A Westchester family that keeps its main home here is generally still a New York domiciliary. Florida real estate passes under Florida law and generally needs its own proceeding unless it is held in a trust or another non-probate arrangement. We coordinate the plan so both properties are covered.
Our children live in Connecticut and New Jersey. Can they serve as executor or trustee?
Yes. New York permits out-of-state residents to serve as executor and trustee, though the Surrogate’s Court may require a nonresident executor to have a New York co-fiduciary or post a bond in some circumstances, and a revocable trust generally avoids that issue. Because our attorneys practice in New York, New Jersey, and Connecticut, we can also advise your children on their duties once they step in.
Does transferring my Westchester home to a trust affect my STAR benefit or property taxes?
The STAR school tax benefit continues when you convey your home to a trust and keep living there as the beneficiary; the Department of Taxation and Finance treats you as the homeowner. The transfer itself generally does not trigger a reassessment, but senior citizen, veterans, and other local exemptions should be confirmed with the assessor of your city or town after the deed is recorded with the Westchester County Clerk.
I own a co-op in Westchester. Can it go into my trust?
Usually, but only with the cooperative board’s consent. Co-op shares and the proprietary lease are transferred to the trustee under the building’s rules, and many boards require a copy of the trust and an agreement that you remain personally responsible for maintenance. If the board refuses, the shares can still be covered by the pour-over will or a transfer-on-death arrangement where the co-op permits one.
What happens if my parent in Westchester becomes incapacitated with no power of attorney?
A family member would petition the Westchester Supreme Court in White Plains for appointment as guardian under Article 81 of the Mental Hygiene Law. The court appoints an evaluator, holds a hearing, and requires the guardian to file reports. The process is public and the costs are usually paid from your parent’s assets. A statutory short form power of attorney and a health care proxy signed while your parent has capacity are designed to avoid it.
How do I protect my Westchester home if my spouse needs nursing home care?
A revocable trust does not protect the home from long-term care costs. Many Westchester families transfer the home to an irrevocable Medicaid asset protection trust, which is designed to preserve the right to live there and the STAR benefit while removing the home from countable assets once Medicaid’s look-back period has passed. Timing matters, so this planning should start before care is needed. See our Medicaid Planning in Westchester County page.
