Florida snowbird estate planning: domicile, homestead, other-state taxes and ancillary probate
How a person who splits the year between Florida and another state establishes domicile, files for homestead, answers a second state's residency test, and avoids a probate in each state, with the statute or agency page for every step.
A snowbird has two places to live and one legal home. That home, the domicile, decides which state's estate rules, homestead rules and tax claims reach the estate. This page covers how Florida evidences domicile, what the Florida homestead exemption requires, how a second state tests residency, and what happens to property in each state at death. The Sources section lists each citation, last checked October 17, 2026.
- Declaration of domicile: a sworn statement filed with the circuit court clerk in the Florida county of residence, available to a person who keeps another home in some other state (§ 222.17(1)-(3)).
- Homestead exemption: title and good-faith permanent residence on January 1, and an application to the county property appraiser by March 1 (§ 196.031(1)(a), § 196.011(1)(a)).
- Florida estate and inheritance tax: none for deaths after December 31, 2004 (Florida Department of Revenue).
- New York residency test: a permanent place of abode kept for substantially all of the year and 184 days or more in New York, whether or not domiciled there (NY Tax Department).
- Property in another state: a nonresident's Florida property goes through Florida ancillary administration (§ 734.102).
How Florida evidences domicile
Florida has two official ways to show intent. The first is the declaration of domicile. The second is the property appraiser's review of the factors for a homestead application. Neither is conclusive alone.
Declaration of domicile. A person who has established a domicile in Florida may file, with the clerk of the circuit court of the county of residence, a sworn statement that he or she resides in and maintains a place of abode in that county and recognizes and intends to maintain it as a permanent home (§ 222.17(1)). A person who also keeps another place of abode in some other state may state that the Florida abode is the predominant and principal home and will continue permanently as such (§ 222.17(2)). The statement must say the person is a bona fide resident, give the residence in Florida, the place of former residence and any other places of abode (§ 222.17(3)), and be signed under oath before an official authorized to take affidavits; the clerk records it and collects the service charge under § 28.24 (§ 222.17(5)).
The reverse declaration. A person domiciled in another state who has a place of abode in Florida may file a sworn statement in the Florida county naming the state of domicile and the intent to continue it there (§ 222.17(4)).
Homestead factors. Table 1 lists the factors a property appraiser may consider in deciding whether a homestead applicant intends a permanent residence in Florida. Section 196.015 was amended by ch. 2026-239 and the amendment applies retroactively to January 1, 2026.
| Factor | Subsection |
|---|---|
| A formal declaration of domicile recorded in the public records of the county | (a) |
| Where the applicant's dependent children are registered for school | (b) |
| The applicant's place of employment | (c) |
| Previous permanent residency in another state or country and the date it ended | (d) |
| Voter registration in Florida with the voter card address matching the property | (e) |
| A valid Florida driver license or identification card, and evidence of relinquishment of licenses from other states | (f) |
| A Florida license tag on a motor vehicle the applicant owns | (g) |
| The address on the applicant's federal income tax returns | (h) |
| Where the applicant's bank statements and checking accounts are registered | (i) |
| Proof of payment for utilities at the property | (j) |
Source: § 196.015, Fla. Stat. (2026). "Although any one factor is not conclusive," the property appraiser decides intent in the first instance.
The Florida homestead exemption
| Requirement | Rule | Source |
|---|---|---|
| Title | Legal title or beneficial title in equity to real property in Florida on January 1. The deed or instrument must be recorded in the official records before the exemption is granted. | § 196.031(1)(a) |
| Residence | The owner in good faith makes the property his or her permanent residence, or the permanent residence of a dependent, on January 1. | § 196.031(1)(a); Art. VII, § 6(a), Fla. Const. |
| Deadline | Apply to the county property appraiser on or before March 1. Failure to apply is a waiver of the exemption for that year, except as provided in subsections (8) and (9). | § 196.011(1)(a) |
| Limit | Not more than one exemption for an individual or family unit or for a residential unit. | Art. VII, § 6(b), Fla. Const. |
| Assessment cap | After the first year, annual increases in assessed value are limited to the lower of 3 percent or the change in the Consumer Price Index. | § 193.155(1) |
| Amount | The Department of Revenue states the exemption lowers taxable value by as much as $50,000. | Florida DOR; Form DR-501 |
A home that is not the owner's permanent residence is assessed as nonhomestead residential property, with annual increases for non-school levies limited to 10 percent (§ 193.1554(1)-(3)).
Because only one exemption is allowed per individual or family unit, a Florida filing and a homestead exemption in another state on the same people cannot both stand. The other state's own statutes govern its exemption.
What Florida domicile changes at death
| Subject | Rule | Source |
|---|---|---|
| State estate and inheritance tax | Florida: none. The Constitution bars state estate and inheritance taxes above the amount allowed as a credit against a federal or other state tax. | Florida DOR; Art. VII, § 5(a), Fla. Const. |
| State income tax on individuals | The same constitutional section bars a state tax on the income of natural persons above the amount allowed as a credit against a federal or other state tax. | Art. VII, § 5(a), Fla. Const. |
| Homestead and creditors | Homestead is exempt from forced sale, subject to the listed exceptions, and the protection extends to the surviving spouse or heirs. Devise is limited when a spouse or minor child survives. | Art. X, § 4, Fla. Const.; § 732.4015 |
| Life insurance, annuities, retirement accounts | Insurance proceeds are exempt from the insured's creditors unless the policy provides otherwise; annuity proceeds and cash surrender values are exempt from legal process; qualifying retirement plans and IRAs are exempt from creditors' claims. | § 222.13(1); § 222.14; § 222.21(2)(a) |
| Surviving spouse's elective share | Available to the surviving spouse of a person who dies domiciled in Florida; 30 percent of the elective estate. | § 732.201; § 732.2065 |
Exceptions and conditions in each statute control. Read the full section before relying on an exemption.
How a second state tests residency
Each state sets its own residency test, and a person can be a resident of two states for income tax purposes. New York is the state that snowbirds ask about most, and its Tax Department publishes the test.
- Domicile test: a New York resident for income tax is a person domiciled in New York, unless the stated exception applies (NY Tax Department, Income tax definitions).
- Statutory residency test: a person who keeps a permanent place of abode in New York for substantially all of the year and spends 184 days or more in New York is a resident, whether or not domiciled in New York. Any part of a day counts as a day (same source).
- "Substantially all of the year": the Department treats this as more than eleven months (Tax Bulletin TB-IT-690).
- Recordkeeping: the Department tells taxpayers domiciled in another state who keep a New York abode to keep records of days inside and outside New York (same bulletin).
- Estate tax on a nonresident: the estate of a New York nonresident must file a New York return if it includes New York real or tangible property and the federal gross estate plus includible gifts exceeds the basic exclusion amount, $7,350,000 for deaths in 2026 (NY Tax Department, Estate tax).
The statements above describe New York only. For any other state, read that state's revenue department pages for the residency and estate-tax tests. The out-of-state heirs guide lists inheritance-tax pages for Pennsylvania, New Jersey, Kentucky, Nebraska and Iowa.
Property in two states at death
- Florida property of a nonresident decedent: ancillary letters issue in Florida to the personal representative named for Florida property, otherwise to the foreign personal representative if qualified in Florida (§ 734.102(1)). The ancillary PR gives bond, publishes notice to creditors and follows the original administration procedure as closely as possible (§ 734.102(4), (5)).
- Small Florida holdings of a nonresident with a will: if the gross value of the Florida property is $50,000 or less, the foreign PR may file an authenticated transcript within 2 years of death instead of opening a full ancillary administration (§ 734.1025(1)).
- Florida property of a Florida domiciliary: the Florida probate covers it. Real property in the other state is handled under that state's law. Read that state's probate code or ask its court clerk for the ancillary procedure.
- Property in a revocable trust: the elective estate includes it (§ 732.2035(5)), while "estate" is defined as "the property of a decedent that is the subject of administration" (§ 731.201). Funding a trust is covered in the trust funding guide.
- Wills signed in another state: a will executed by a nonresident is valid in Florida if valid where it was executed (§ 732.502(2)). A Florida resident's will needs the signature and two attesting witnesses described in § 732.502(1).
- Trusts created elsewhere: the meaning and effect of trust terms are governed by the law the trust designates if there is a sufficient nexus, and otherwise by the law of the settlor's residence when the trust was created (§ 736.0107).
- Powers of attorney from another state: valid in Florida if the document complied with the law of the state of execution. A third person may ask for an opinion of counsel at the principal's expense and may reject the document if the agent does not provide it (§ 709.2106(3); § 709.2119(3), (4); § 709.2120(4)(c)).
- Health care directives from another state: an advance directive executed in another state in compliance with that state's law or Florida law is validly executed for chapter 765 (§ 765.112).
Steps to document Florida domicile
The statutes above point to a short list of records. Each step is tied to the section that treats it as evidence.
- 1. Record the title. Record the deed in the official records of the county (§ 196.031(1)(a)).
- 2. File the homestead application by March 1 with the county property appraiser (§ 196.011(1)(a)).
- 3. File a declaration of domicile with the clerk of the circuit court, if desired (§ 222.17(1), (2)).
- 4. Match the records the property appraiser may review: Florida driver license with proof of relinquishing other states' licenses, voter registration, Florida vehicle tags, the Florida address on federal returns, bank statements and utility payments (§ 196.015(1)(e)-(j)).
- 5. Close the other state's exemptions that depend on residence there, as that state's law requires, because Florida allows one homestead exemption per individual or family unit (Art. VII, § 6(b), Fla. Const.).
- 6. Update the estate plan to Florida form: will execution under § 732.502, power of attorney under § 709.2105 (see the power of attorney guide) and health care designations under § 765.202 (see the health care surrogate guide).
- 7. Review beneficiary designations on retirement accounts and insurance after any change of marital status (§ 732.703).
Sources
Last checked: October 17, 2026. Statutes are cited to the 2026 Florida Statutes on the Florida Senate site; the text was read on the Florida Legislature's Online Sunshine site.
- § 222.17, Fla. Stat. (2026). Manifesting and evidencing domicile in Florida.
- §§ 196.011, 196.015 and 196.031, Fla. Stat. (2026). Annual application for exemption; permanent residency; exemption of homesteads.
- §§ 193.155 and 193.1554, Fla. Stat. (2026). Homestead assessments; nonhomestead residential assessments.
- §§ 222.13, 222.14 and 222.21, Fla. Stat. (2026). Exemptions of insurance, annuities and retirement accounts.
- §§ 732.201, 732.2035, 732.2065 and 732.4015, Fla. Stat. (2026). Elective share; devise of homestead.
- § 732.502, Fla. Stat. (2026). Execution of wills.
- §§ 734.102 and 734.1025, Fla. Stat. (2026). Ancillary administration; nonresident decedent's small estate.
- § 736.0107, Fla. Stat. (2026). Governing law of trusts.
- §§ 709.2106, 709.2119 and 709.2120, Fla. Stat. (2026) and § 765.112, Fla. Stat. (2026). Powers of attorney executed in another state; opinion of counsel and who pays; rejecting a power of attorney; advance directives executed in another state.
- Art. VII, §§ 5 and 6, Fla. Const. and Art. X, § 4, Fla. Const..
- Florida Department of Revenue, Florida Estate Tax and Homestead Exemption, accessed October 17, 2026.
- NY Department of Taxation and Finance, Income tax definitions, Tax Bulletin TB-IT-690 and Estate tax, accessed October 17, 2026.
- IRS, Estate tax, accessed October 17, 2026.
What people ask us about this.
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