By your situation · People who spend time in 2 or more states or own property in 2 or more states

Snowbirds and multi-state owners

Florida domicile, homestead, ancillary administration and out-of-state documents for people with homes in two states.

Two questions drive a plan for someone who lives in Florida part of the year: which state is the domicile, and how each document and each asset is treated in each state. Florida gives a person who has established a Florida domicile a way to put it on record. The person files a sworn statement with the clerk of the circuit court of the county of residence stating that the Florida abode is the predominant and principal home and is intended to be a permanent home, and the statement may be filed by a person who also keeps an abode in another state (§ 222.17(1)-(3), Fla. Stat. (2026)). The statement is signed under oath before an official authorized to take affidavits, and the clerk records it (§ 222.17(5)). A person domiciled in another state may instead file a sworn statement in a Florida county stating that the domicile is in that other state (§ 222.17(4)).

A declaration is one piece of evidence. For the homestead exemption, intent to establish a permanent residence in Florida is a factual determination made in the first instance by the property appraiser, and no one factor is conclusive (§ 196.015(1), Fla. Stat. (2026)). The factors the statute lists are a recorded declaration of domicile, school registration of dependent children, place of employment, previous permanent residency elsewhere and the date it ended, voter registration at the exemption address, a Florida driver license or identification card with evidence that other states' licenses were relinquished, a Florida license tag, the address on federal income tax returns, the location of bank statements and checking accounts, and proof of utility payments (§ 196.015(1)(a)-(j)). The statute's history shows an amendment by ch. 2026-239, which applies to the 2026 tax roll (§ 196.015, history note).

Florida tax and homestead consequences are tied to that domicile. Florida has no estate tax for people who died after December 31, 2004 (Florida Department of Revenue), and Art. VII, § 5(a), Fla. Const., limits any state tax on the estates or inheritances, or on the income, of resident natural persons to the amounts that may be credited or deducted under similar federal or other-state taxes. A person who is receiving or claiming an ad valorem tax exemption or credit in another state that requires permanent residency is not entitled to the Florida homestead exemption (§ 196.031(6), Fla. Stat. (2026)). Florida homestead also cannot be devised if the owner is survived by a spouse or minor child, except to the spouse when there is no minor child (Art. X, § 4(c), Fla. Const.; § 732.4015(1), Fla. Stat. (2026)). For this rule, the grantor of a trust described in § 733.707(3) counts as the owner, and a disposition by trust of the part of the trust estate that would be homestead if titled in the grantor's name counts as a devise (§ 732.4015(2)).

Documents signed in one state are used in the other. A will signed by a nonresident, other than a holographic or nuncupative will, is valid in Florida if it is valid under the laws of the state or country where it was executed (§ 732.502(2), Fla. Stat. (2026)). A trust not created by will is validly created if it complies with the law of the state where the trust instrument was executed or the state where the settlor was domiciled at creation (§ 736.0403(1), Fla. Stat. (2026)). A power of attorney executed in another state that does not comply with Florida's execution requirements is valid in Florida if it and its execution complied with the law of the state of execution (§ 709.2106(3), Fla. Stat. (2026)). An advance directive executed in another state in compliance with the law of that state or of Florida is validly executed for purposes of chapter 765 (§ 765.112, Fla. Stat. (2026)).

The implications

What this means for you

Domicile and place of abode are different things. The statute contemplates a person who has established a Florida domicile and also maintains another place or places of abode in other states (§ 222.17(2)). Which one is the domicile depends on the facts and on the stated intent.
A recorded declaration is evidence, not a conclusion. A formal declaration of domicile recorded in the county is one listed factor, and no one factor is conclusive on permanent residence (§ 196.015(1)(a)).
Florida homestead and another state's exemption do not mix. A person receiving or claiming an ad valorem exemption or credit in another state that requires permanent residency is not entitled to the Florida homestead exemption (§ 196.031(6)).
A Florida domiciliary's trust has will-style signing rules. The testamentary aspects of a revocable trust signed by a settlor who is domiciled in Florida at execution are invalid unless the trust is executed with the formalities required for a will in Florida (§ 736.0403(2)(b)). Those formalities are signature at the end and 2 attesting witnesses who sign in the presence of the testator and of each other (§ 732.502(1), Fla. Stat. (2026)).
A trust of land needs a signed writing. No trust of land arises unless it complies with § 689.05, which requires the trust to be manifested and proved by a writing signed by the person creating it, or by that person's will (§ 736.0403(2)(a); § 689.05, Fla. Stat. (2026)).
Florida property of a person domiciled elsewhere is subject to ancillary administration. If a nonresident dies leaving assets in Florida, credits due from Florida residents, or liens on Florida property, ancillary letters issue under § 734.102(1), the proceedings are as similar to an original administration as possible (§ 734.102(4)), and a notice to creditors is served and published (§ 734.102(5)). The reverse case, Florida-domiciled owners with property in another state, is governed by that state's law, which the Florida statutes cited here do not address.

The documents

Documents that apply

Each path below links to its page with the statutes and rules that apply.

Pour-over will and trust package

A will and revocable trust, with Florida execution formalities and a domicile statement

Revocable living trust

A trust alone, for owners whose will and powers of attorney are already in place

The pitfalls

Common problems

Each item cites the statute or rule it comes from.

Relying on one domicile factor. The property appraiser weighs the factors in § 196.015(1)(a)-(j) and no one factor is conclusive (§ 196.015(1)). Voter registration, license, tax return address and bank records are among the listed factors.
Claiming a homestead exemption in two states. A person receiving or claiming an ad valorem exemption or credit in another state that requires permanent residency is not entitled to the Florida homestead exemption (§ 196.031(6)).
Signing a revocable trust without will formalities. A Florida domiciliary's trust has testamentary aspects that are invalid unless executed with will formalities (§ 736.0403(2)(b)), which require 2 attesting witnesses (§ 732.502(1)).
Land held in a trust without a signed writing. Under § 689.05, a trust of land must be manifested and proved by a signed writing, or it is void.
Devising Florida homestead without checking the survivors. Homestead cannot be devised when the owner is survived by a spouse or minor child, except to the spouse when there is no minor child (Art. X, § 4(c), Fla. Const.; § 732.4015(1)). A trust disposition of homestead is treated as a devise (§ 732.4015(2)(b)).
Leaving Florida property to ancillary probate. A nonresident's Florida assets require ancillary letters (§ 734.102(1)), a bond like other personal representatives (§ 734.102(4)), and a notice to creditors (§ 734.102(5)). If the decedent died testate with Florida property not exceeding $50,000 in gross value, the foreign personal representative may use the filing in § 734.1025 within 2 years after death.
Assuming an out-of-state advance directive is accepted everywhere. Florida treats an advance directive executed in another state in compliance with that state's law or Florida's as validly executed for chapter 765 (§ 765.112). Acceptance of Florida forms in another state depends on that state's law, which the sources here do not cover.
Assuming another state's income tax ends with a Florida declaration. Art. VII, § 5(a), Fla. Const., limits Florida's own taxes. The sources used here do not say how another state taxes you, so check that state's revenue department.

The FAQ

Frequently asked questions

How do I put a Florida domicile on record?+−

File a sworn statement with the clerk of the circuit court of the county where you reside stating that your Florida abode is your predominant and principal home and that you intend to continue it permanently as such (§ 222.17(2), Fla. Stat. (2026)). The statement must declare that you are a bona fide Florida resident and give your place of residence, your former city, county and state, and any other places of abode (§ 222.17(3)). It is signed under oath before an official authorized to take affidavits, and the clerk records it and collects the service charge in § 28.24 (§ 222.17(5)).

Does a declaration of domicile settle which state is my domicile?+−

No, it is one piece of evidence. A recorded declaration is a listed factor for the property appraiser, and no one factor is conclusive (§ 196.015(1)(a), Fla. Stat. (2026)). Other listed factors include voter registration, a Florida driver license, a Florida tag, the address on federal income tax returns, and where bank statements and checking accounts are registered (§ 196.015(1)(e)-(i)).

What if I am domiciled in another state and own a Florida home?+−

Your Florida property is subject to ancillary administration when you die. If a nonresident dies leaving assets in Florida, ancillary letters issue under § 734.102(1), Fla. Stat. (2026), the proceedings are as similar to an original administration as possible (§ 734.102(4)), and creditors' claims not filed under chapter 733 are barred under § 733.702 (§ 734.102(5)). You may also file a sworn statement in a Florida county saying your domicile is in your other state (§ 222.17(4)).

Is there a shorter Florida process for a small estate of a nonresident?+−

Yes, for a testate nonresident decedent whose property subject to administration in Florida has a gross value of $50,000 or less at death. The foreign personal representative may file an authenticated transcript of the foreign proceedings in the circuit court of a county where property is located within 2 years after death, and the court admits the will if it complies with § 732.502(1), (2) or (3) (§ 734.1025(1), Fla. Stat. (2026)).

Is a will signed in my other state valid in Florida?+−

Yes, if you were a nonresident of Florida when you signed it, the will is not a holographic or nuncupative will, and it is valid under the law of the state or country where it was executed (§ 732.502(2), Fla. Stat. (2026)). A Florida will must be in writing, signed by the testator at the end, and witnessed by at least 2 attesting witnesses (§ 732.502(1)).

Is a trust signed in another state valid in Florida?+−

A trust not created by will is validly created if it complies with the law of the state where it was signed or the state where you were domiciled when you created it (§ 736.0403(1), Fla. Stat. (2026)). Two limits apply. A trust of land must comply with § 689.05 (§ 736.0403(2)(a)), and the testamentary aspects of a revocable trust signed by a Florida domiciliary are invalid unless signed with Florida will formalities (§ 736.0403(2)(b)).

Does Florida honor a power of attorney signed in another state?+−

Yes, if it meets Florida's execution requirements in § 709.2105 (§ 709.2106(1), Fla. Stat. (2026)) or, failing that, the law of the state where it was signed. A power of attorney executed in another state that does not meet Florida's execution requirements is valid in Florida if it and its execution complied with the law of the state of execution (§ 709.2106(3), Fla. Stat. (2026)). A third person asked to accept it may request and rely on an opinion of counsel at the principal's expense, and may reject it if the agent does not provide the opinion.

Does Florida honor a living will or health care surrogate signed in another state?+−

Yes. An advance directive executed in another state in compliance with the law of that state or of Florida is validly executed for the purposes of chapter 765 (§ 765.112, Fla. Stat. (2026)). Whether a hospital in another state accepts a Florida form depends on that state's law.

Can I claim a homestead exemption in Florida and a property tax benefit in my other state?+−

No, not if the other state's exemption or credit requires permanent residency. A person receiving or claiming an ad valorem tax exemption or tax credit in another state where permanent residency is required is not entitled to the Florida homestead exemption (§ 196.031(6), Fla. Stat. (2026)). The exception is a person who owns Florida real estate and maintains the permanent residence of a legally or naturally dependent person there.

Does Florida tax my income or my estate?+−

Florida has no estate tax for people who died after December 31, 2004 (Florida Department of Revenue, Florida Estate Tax). Art. VII, § 5(a), Fla. Const., bars a Florida tax on the estates, inheritances or income of resident natural persons above the amounts that may be credited or deducted under similar federal or other-state taxes. Another state's tax on you is set by that state's law.

In short

For a person with homes in two states, the plan rests on four things: the domicile evidence in § 222.17 and § 196.015, documents signed with the formalities each state requires, the treatment of Florida property under § 734.102 and homestead rules, and advance directives that comply with chapter 765.

Last checked: October 19, 2026

Sources

Each source below was read on the date shown. Statute links open the 2026 edition on the Florida Senate site.

§ 222.17, Fla. Stat. (2026), Manifesting and evidencing domicile in Florida. The Florida Senate.
§ 196.015, Fla. Stat. (2026), Permanent residency; factual determination by property appraiser. The Florida Senate.
§ 196.031, Fla. Stat. (2026), Exemption of homesteads. The Florida Senate. Plain-English page on this site.
§ 732.4015, Fla. Stat. (2026), Devise of homestead. The Florida Senate. Plain-English page on this site.
§ 732.502, Fla. Stat. (2026), Execution of wills. The Florida Senate. Plain-English page on this site.
§ 734.102, Fla. Stat. (2026), Ancillary administration. The Florida Senate. Plain-English page on this site.
§ 734.1025, Fla. Stat. (2026), Nonresident decedent's testate estate with property not exceeding $50,000 in this state; determination of claims. The Florida Senate.
§ 736.0403, Fla. Stat. (2026), Trusts created in other jurisdictions; formalities required for revocable trusts. The Florida Senate. Plain-English page on this site.
§ 689.05, Fla. Stat. (2026), How declarations of trust proved. The Florida Senate.
§ 709.2106, Fla. Stat. (2026), Validity of power of attorney. The Florida Senate.
§ 765.112, Fla. Stat. (2026), Recognition of advance directive executed in another state. The Florida Senate.
Art. VII, § 5, Fla. Const., Estate, inheritance and income taxes. The Florida Senate. Limit on state taxes on estates, inheritances and income of resident natural persons
Art. X, § 4, Fla. Const., Homestead; exemptions. The Florida Senate.
Fla. Dep't of Revenue, Florida Estate Tax, Florida estate tax. Florida Department of Revenue.

General information, not legal advice. The official text controls. Disclaimer.