When a New York resident who spends part of the year in Florida passes away, their estate often becomes more complex than a typical single-state matter. Many families are surprised to learn that multiple court systems may be involved. The state handling the estate is determined by factors such as domicile, property ownership, and asset types, not by the location of death.
For Long Island families, this often requires navigating both New York and Florida laws. We guide clients through these rules to help them avoid delays, minimize costs, and protect their families.
Domicile vs. Residence: Why It Matters Under New York Law
The first legal issue we evaluate is domicile. Under New York law, domicile determines where the primary probate proceeding takes place. A person can have multiple residences, but only one domicile.
If the individual remained domiciled in New York, the estate will typically be administered in New York under the New York Estates, Powers and Trusts Law (EPTL) and the Surrogate’s Court Procedure Act (SCPA). For example, SCPA § 205 governs jurisdiction of the Surrogate’s Court, allowing New York courts to handle estates of domiciliaries even if death occurs elsewhere.
Factors that determine domicile include:
- Where the person voted
- Where they filed taxes
- Location of primary residence
- Length of time spent in each state
- Intent to remain permanently
If a New York snowbird had not formally changed domicile to Florida, New York will likely retain primary jurisdiction over the estate.
Primary Probate in New York
When domicile remains in New York, the estate will be opened in the appropriate Surrogate’s Court, typically in the county where the decedent resided, such as Suffolk County.
Under SCPA § 1402, a will is offered for probate in the county of domicile. The court will:
- Validate the will
- Appoint an executor
- Oversee the administration of assets.
If there is no will, New York’s intestacy laws apply under EPTL § 4-1.1, which determines how assets are distributed among surviving family members.
Florida Ancillary Probate: When It Is Required
If the decedent owned real estate in Florida, a second legal proceeding called ancillary probate may be required in Florida. This is because real property is governed by the law of the state where it is located.
Even if the primary estate is handled in New York, Florida courts will require a separate proceeding to transfer ownership of:
- Vacation homes
- Condominiums
- Investment properties
Florida ancillary probate typically involves:
- Filing authenticated copies of New York probate documents
- Appointing a Florida personal representative if required
- Clearing the title to the property
This additional step can increase costs and delay the final distribution of the estate.
What Assets Avoid Probate in Both States
Not all assets will require probate in either New York or Florida. Many assets pass directly to beneficiaries by operation of law.
Examples include:
- Jointly owned property with rights of survivorship
- Payable-on-death (POD) bank accounts
- Retirement accounts with named beneficiaries
- Life insurance proceeds
Proper estate planning can significantly reduce the need for multi-state probate proceedings.
Estate Taxes: New York vs. Florida
Florida does not impose a state estate tax. However, New York does.
If the decedent remained domiciled in New York, the estate may be subject to the New York estate tax under Tax Law § 952, which applies to estates exceeding the exemption threshold.
New York’s estate tax system includes what is often referred to as the “estate tax cliff,” meaning that estates slightly above the exemption can face substantial tax liability.
Even if death occurs in Florida, New York can still impose estate tax if the decedent was domiciled in New York at the time of death.
Administration Challenges Families Should Expect
When a New York snowbird dies in Florida, families often face several practical challenges:
- Coordinating between two legal systems
- Managing out-of-state property
- Handling multiple court filings
- Addressing tax obligations in New York
- Delays in accessing assets
We frequently see families overwhelmed by the procedural requirements, especially when there is no coordinated estate plan in place.
How Proper Planning Can Prevent Multi-State Issues
Many of these complications can be avoided with proper planning. Strategies may include:
- Creating a revocable living trust to hold Florida property
- Retitling assets to avoid probate
- Clearly establishing domicile
- Coordinating beneficiary designations
- Updating estate plans after purchasing out-of-state property
These steps can eliminate the need for ancillary probate and simplify administration for loved ones.
Estate Planning FAQs
What Happens If A New York Resident Dies In Florida Without A Will?
If a New York domiciliary dies without a will, New York intestacy laws under EPTL § 4-1.1 will control how assets are distributed. The estate will still be administered in New York, and any Florida real estate may require ancillary probate. The absence of a will often increases delays and legal costs, especially in multi-state situations.
Does Florida Law Ever Control The Entire Estate?
Florida law will only control the entire estate if the individual was legally domiciled in Florida at the time of death. If domicile was properly changed, Florida becomes the primary jurisdiction, and New York courts would not oversee the estate. However, determining domicile can be disputed and requires careful legal analysis.
Can A Single Will Cover Property In Both States?
Yes, a properly drafted will can cover assets in multiple states. However, having a single will does not eliminate the need for ancillary probate if real estate is owned in another state. Additional planning tools, such as trusts, are often needed to avoid that outcome.
How Long Does Ancillary Probate In Florida Take?
Ancillary probate in Florida can take several months, depending on the estate's complexity, whether there are creditor claims, and how quickly documents are processed. Coordination with the New York proceeding is also required, which can add time.
Will My Family Need Lawyers In Both States?
In many cases, yes. A New York attorney will handle the primary probate proceeding, while a Florida attorney may be needed for ancillary probate. Coordinating between both legal teams is essential to avoid delays and inconsistencies.
How Can I Avoid Probate In Both New York And Florida?
Avoiding probate typically involves using a revocable living trust, properly titling assets, and making beneficiary designations. For snowbirds, placing Florida real estate into a trust is one of the most effective strategies to prevent ancillary probate.
Does New York Still Tax Me If I Die In Florida?
Yes, if you remain domiciled in New York, your estate may still be subject to New York estate tax regardless of where you die. Changing domicile requires more than simply spending time in Florida and should be carefully documented.
Call Bernard Law P.C. For Your Free Consultation
If you are a New York snowbird or own property in both New York and Florida, your estate plan must account for the legal and tax issues that come with multi-state living. Without proper planning, your family could face unnecessary probate proceedings, delays, and added expenses.
At Bernard Law P.C., we create customized estate plans tailored to clients with homes in multiple states. We focus on efficiency, clarity, and high-quality planning so your wishes are carried out without complication.
Contact our Hauppauge estate planning lawyer at Bernard Law P.C. at (631) 378-2500 to schedule a free consultation. Our office is located in Hauppauge, New York, and we proudly serve clients throughout Suffolk County. Let us help you put the right plan in place to protect your family and your legacy.
