Joseph C. Kempe

This section concerns "domicile." It is meant to present you with information concerning perfection of your domicile in Florida. More than 75% of our clients maintain residences in more than one state. It is very important to clearly perfect your domicile in the state of your choosing. We often jokingly ask our northern clients if they are prepared to call Florida "home" or are "coming home for the winter" rather than that of their northern residence.

Your "domicile" is the state where you live, with the intention to remain indefinitely. You generally would maintain your principal residence in the state of your domicile, and your principal financial and other ties would be to that state.

If you spend time in two or more states during the year, domicile will be a question of your intent, which can be manifested in your everyday activities and relationships. In these cases, it is important to select one of the states and to clearly indicate your choice of domicile by establishing key relationships to that state.

Establishing domicile is a very important consideration for you if you have significant wealth. Court cases have held that individuals can have two residences for state tax purposes. This can result in time-consuming and costly litigation over which state is your primary residence or "domicile."

Once you decide to become a Florida domiciliary, you should take the following steps to perfect your domicile:

File a "Declaration of Domicile" in the office of the clerk of the county in which you reside in Florida. We can assist you with this filing. A copy of the Declaration should also be sent to the Department of Revenue of the state of your prior domicile.
On or before March 1, you should apply for the homestead exemption for your Florida residence.
You should use your Florida residence address in all legal documents (such as your Will, Federal and state tax returns, credit card applications, insurance policies, charge accounts, etc.). You should notify the Internal Revenue Service of your change of address using prescribed forms.
You should pay taxes imposed on Florida residents, such as the intangible personal property tax, unless you take additional steps to avoid it.
You should obtain an unrestricted Florida driver's license and determine whether your cars and boats should be registered in Florida.
You should register to vote in Florida and vote as soon as you are eligible.
You should consider establishing memberships in social, religious, and community organizations, and in Florida chapters of national organizations.
You should consider transferring valuables and major bank and brokerage accounts to Florida.
Your near and dear personal possessions should be located in your Florida residence.

There is generally no difficulty in establishing a Florida domicile because you will face no objection from the State of Florida. The more difficult aspect of changing domicile is persuading the former state of domicile that it has in fact been abandoned. This aspect has resulted in litigation in a number of cases and is unique to your particular affairs. We are often called upon to assist our clients in addressing the factors necessary in their circumstances to evidence proper abandonment of a former domicile.