Plenty of New Yorkers split the year between a NYC apartment and a warmer state like Florida. That lifestyle creates estate planning traps that single-state residents never face. Here are the mistakes dual-state snowbirds make most.
Mistake 1: Being treated as a resident of two states
If you keep a Manhattan co-op and spend significant time here, New York may still consider you a domiciliary or statutory resident even after you claim Florida. That matters because New York imposes an estate tax and Florida does not. Two states can each assert taxing authority, and unclear records make it worse. Keep careful documentation of where you spend your days and where your life is centered.
Mistake 2: Underestimating the NY estate tax cliff
If you remain a New York domiciliary, your worldwide estate is exposed to NY estate tax. The 2026 exclusion is $7,350,000, with a cliff near $7,717,500 above which the exclusion disappears and the entire estate is taxed, not just the overage. Real estate in two states plus retirement assets adds up quickly, so snowbirds should monitor this threshold closely.
Mistake 3: Owning out-of-state real estate in your own name
If you hold a Florida home in your individual name and you die, your family may face a separate probate, called ancillary probate, in that state in addition to proceedings in the New York Surrogate’s Court under the SCPA. Holding the property in a revocable trust under EPTL Article 7 avoids probate in both states and keeps the transfer private.
Mistake 4: Documents that don’t travel
A power of attorney or health care proxy executed in New York may be questioned by an out-of-state hospital or bank. New York documents follow GOL §5-1513 for powers of attorney and PHL Article 29-C for health care proxies. Many snowbirds execute a parallel set valid in their second state so an agent can act wherever an emergency happens.
Mistake 5: Letting your will and trust conflict
People update a document in one state and forget the other, ending up with a Florida will and an old New York will that contradict each other. Your will should meet EPTL §3-2.1 if New York law applies (signed at the end, two witnesses within 30 days). Keep a single coordinated plan rather than two competing ones.
Mistake 6: Assuming intestacy is the same everywhere
If you die without a valid will, the distribution depends on your state of domicile. New York’s EPTL Article 4 may govern, and its order of inheritance may differ from what you expect. Do not leave domicile, and therefore your heirs, to chance.
Consult a New York attorney
Dual-state living multiplies the ways an estate plan can go wrong. A qualified New York estate planning attorney, coordinating with counsel in your second state, can establish clean domicile, avoid ancillary probate, and keep you under the NY estate tax cliff.
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