Plenty of Brooklynites spend winters in Florida and summers back home, or are weighing a move while keeping the family apartment. If you split your year between two states, your estate plan has to answer one central question clearly: where are you legally domiciled? The answer drives your estate tax, your probate process, and which documents control. Here is a snowbird checklist.
Pin Down Your Domicile
You can have homes in many places but only one domicile, the state you consider your permanent home. New York taxes the worldwide estate of anyone domiciled here. If you keep your Brooklyn apartment, vote in Kings County, and hold a New York driver’s license, the state may well treat you as a New York domiciliary, exposing your estate to New York estate tax. Florida, by contrast, has no state estate tax. Decide deliberately and act consistently with that decision.
Understand the New York Estate Tax Stakes
For 2026 the New York estate tax exclusion is $7,350,000. New York also has a “cliff”: once a taxable estate exceeds 105 percent of the exclusion, roughly $7,717,500, the exclusion vanishes and the entire estate is taxed, not just the excess. For dual-state residents with appreciated property, whether New York claims your domicile can mean a substantial difference in tax.
The Document Checklist for Two States
- A will that is valid in your state of domicile. A will properly executed under EPTL 3-2.1 is generally recognized, but coordination matters if you relocate.
- A power of attorney that works in both states. New York’s statutory form (GOL 5-1513) is robust, but Florida institutions may prefer a Florida form, so consider having both.
- A health care proxy under Public Health Law Article 29-C plus a Florida health care directive, so a hospital in either state honors your wishes.
Avoid Probate in Both States
If you own real estate in two states, your family could face primary probate in your domicile and a separate ancillary probate where the second property sits. That means Kings County Surrogate’s Court plus a Florida court. A revocable living trust under EPTL Article 7 that holds both properties can avoid probate entirely in both states and keep matters private.
Mind the Out-of-State Property
Even if you are domiciled in Florida, real estate physically located in Brooklyn remains subject to New York estate tax for nonresidents. Titling that property in a trust or other entity can change the analysis.
Keep a Consistent Paper Trail
Driver’s license, voter registration, vehicle registration, primary physician, and where you spend more than 183 days all factor into a residency audit. Keep them aligned with the domicile you intend.
A Note Before You Proceed
Dual-state planning involves tax, domicile, and probate rules in more than one jurisdiction, and the stakes can be high. This is general information, not legal advice. Work with a qualified New York estate planning attorney, coordinated with counsel in your second state, before you finalize anything.
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