Florida Residency Rules (2026)

Florida is widely recognized as the premier jurisdiction in the United States for personal asset protection. The state offers a unique combination of constitutional and statutory benefits—including the unlimited homestead exemption and the complete exemption of head-of-household wages—that create a formidable barrier against judgment creditors.

However, these protections are not automatic. They are reserved exclusively for individuals who can demonstrate bona fide domicile in the state.

Merely purchasing real estate or spending winters in Florida does not confer these benefits. To access Florida’s statutory protections, an individual must sever legal ties with their former state and establish Florida as their primary, permanent home. A failure to properly establish residency can result in a court applying the laws of a former jurisdiction, thereby nullifying the asset protection strategy entirely.

Why Residency Matters

In the context of asset protection, there is a critical legal distinction between a “resident” and a “domiciliary.”

While a person may have multiple residences (e.g., a summer home in New York and a winter condo in Florida), they can have only one legal domicile. Florida’s most powerful exemptions are tied directly to this domicile status.

For example, the Florida Homestead Exemption protects a primary residence from forced sale by creditors. If a debtor owns a home in Florida but is legally domiciled in another state, the Florida home is considered a “second home” or vacation property. In that scenario, the property is not protected by the homestead exemption and may be seized or foreclosed upon to satisfy a judgment.

Similarly, protections for Tenancy by the Entireties (jointly owned marital assets) and Head of Household (wage garnishment exemptions) rely on Florida law being the governing law of the case. If a creditor successfully argues that a debtor is actually a resident of a different state, the court may apply that state’s less favorable laws, leaving assets exposed.

The “183-Day” Rule: Physical Presence vs. Legal Intent

A common misconception among new residents is that they must live in Florida for six months and one day before they are considered residents. This is often referred to as the “183-Day Rule.”

It is important to distinguish between statutory tax residency and common law domicile.

1. Immediate Residency for Asset Protection. Under Florida common law, there is no waiting period to establish domicile. Residency is established the moment an individual arrives in the state with the specific intent to remain indefinitely. Once that intent is formed and accompanied by overt acts (such as moving into a home), the individual is entitled to Florida’s asset protection benefits immediately.

2. The 183-Day Rule for Tax Purposes. The 183-day standard is primarily a tax concept used by the state you are leaving. High-tax jurisdictions such as New York, California, and Illinois aggressively audit former residents to ensure they are not claiming Florida residency solely to avoid state income taxes.

These states generally presume that if an individual spends more than 183 days within their borders, they remain a resident for tax purposes. Therefore, while spending 183 days in Florida is not strictly required to obtain Florida asset protection, it is practically necessary to prevent the former state from claiming ongoing jurisdiction over your assets and income.

Florida Residency Checklist

Establishing domicile is not accomplished by a single act, but rather by a “preponderance of the evidence.” Courts look at the totality of a debtor’s actions to determine if the move to Florida is genuine or merely a temporary arrangement to defraud creditors.

To survive a legal challenge, a new resident must create a consistent paper trail that signals—both to the State of Florida and to the former jurisdiction—that a permanent change has occurred. We categorize these steps into Primary Factors (legally dispositive actions) and Secondary Factors (supporting evidence).

Primary Factors: The Must-Haves

These steps should be taken immediately upon arrival. They create the legal foundation of Florida residency.

• File a Declaration of Domicile: This is a sworn affidavit filed with the Clerk of the Circuit Court in the county of residence. By signing this document, the individual attests under penalty of perjury that Florida is their permanent home. While this document alone does not prove residency, the absence of it can be fatal to a domicile claim.
• Obtain a Florida Driver’s License: Florida law requires new residents to obtain a Florida driver’s license within 30 days of establishing residency. Surrendering the former state’s license is a powerful act of severance. Continuing to carry a New York or California driver’s license is strong evidence that the individual does not intend to remain in Florida permanently.
• Register to Vote: Registering to vote in Florida—and actually voting in local elections—is frequently cited by courts as a key indicator of civic domicile. It demonstrates an intent to participate in the local community governance.
• File for the Homestead Exemption: If the individual has purchased a home, they must file for the homestead tax exemption with the county property appraiser. This filing serves a dual purpose: it lowers property taxes and formally declares the property as the primary residence protected by the Florida Constitution. Note: This filing must be made between January 1 and March 1 of the tax year.

Secondary Factors: The Tie-Breakers

In close cases, where a creditor argues that a debtor has maintained too many ties to their former state, courts look to secondary factors to break the tie. These “lifestyle” indicators often reveal where a person’s life is truly centered.

• Move Financial Accounts: Update the billing address for all bank accounts, credit cards, and brokerage accounts to the Florida address. Ideally, one should open a relationship with a local Florida bank branch.
• Relocate Medical Care: One of the most telling factors in residency audits is the location of routine medical care. Residents generally visit doctors, dentists, and veterinarians near their home. A continued reliance on medical professionals in the former state suggests a lack of permanence in Florida.
• Transfer Vehicles and Insurance: All automobiles must be registered in Florida, and insurance policies must be rewritten to reflect Florida garaging.
• Social and Religious Affiliations: Resigning from clubs or religious organizations in the former state and joining equivalent organizations in Florida serves as evidence of social integration.

Surviving an Audit

Establishing Florida residency is only half the battle. The more difficult challenge is often severing tax residency in the former state.

High-tax jurisdictions such as New York, California, and Illinois employ the “Closer Connection Test” or “Leave and Land” standard. Auditors from these states do not look merely at where you are; they look at what you left behind.

If an individual moves to Florida but retains a “habitable abode” in New York, keeps a New York business office, and maintains a New York country club membership, the New York Department of Taxation may argue that the individual’s “heart” remains in New York. This can lead to a “dual residency” determination, where the individual is fully taxed by the former state despite living in Florida.

To avoid this trap, the severance must be aggressive. We advise clients to sell or rent out their former primary residence, close local business accounts, and move sentimental items (such as family heirlooms, art, and pets) to Florida. In a residency audit, the location of one’s near and dear items is often given more weight than the location of one’s body.

Florida Declaration of Domicile

The Florida Declaration of Domicile is a specific statutory instrument codified in Florida Statute § 222.17. It serves as a sworn affidavit in which an individual formally declares that they reside in and maintain a place of abode in a specific county in Florida, and that they intend to maintain this as their permanent home.

This document must be signed in the presence of a notary public or the deputy clerk and recorded with the Clerk of the Circuit Court in the county of residence.

From a strategic perspective, the Declaration creates a public record of intent that is effective as of the date of filing. In any subsequent legal challenge—whether by a creditor or a former state’s tax authority—this recorded document serves as prima facie evidence of the debtor’s intent to establish Florida domicile.

However, clients must understand that this document is necessary, but not sufficient.

The Florida Supreme Court has held that a “good faith intention” to be a resident must be accompanied by an “overt act” of residence. Filing a Declaration of Domicile while continuing to spend eight months a year in New York or maintaining a primary business office in Chicago will likely be viewed as a “sham” residency. The paper declaration must align with the physical reality of the debtor’s life.

Distinguishing Standards: Asset Protection vs. Tuition vs. Taxes

It is a common error to assume that “residency” is a single status that applies universally across all areas of law. Florida law applies different tests depending on the benefit being sought. A person might be a resident for one purpose but not yet a resident for another.

1. Residency for Asset Protection (Immediate)

As previously noted, the standard for asset protection is the most lenient regarding time. There is no statutory waiting period.

As soon as an individual arrives with the intent to stay, they are entitled to the constitutional homestead exemption (for protection purposes) and wage garnishment protections.

2. Residency for In-State Tuition (12-Month Lookback)

The standard to qualify for in-state tuition at Florida’s public universities is significantly stricter.

The student (or their claimant parent) must provide documentation proving they have established legal residence in Florida for at least 12 consecutive months prior to the first day of classes.

A family that moves to Florida in August cannot claim in-state tuition for a semester beginning in September. They must wait a full year.

3. Residency for Bankruptcy (730 Days)

The longest waiting period exists in federal bankruptcy court.

Under the 2005 BAPCPA amendments, a debtor must have lived in Florida for 730 days (2 years) prior to filing for bankruptcy to claim Florida’s state exemptions.

If a debtor moves to Florida and files for bankruptcy within two years, the court will apply the exemption laws of their former state. This rule was specifically designed to prevent “forum shopping” by debtors seeking Florida’s unlimited homestead protection.

Common Pitfalls: How to Lose Your Status

Even after establishing domicile, a resident can inadvertently jeopardize their status through carelessness. We frequently see residency challenges arise from “convenience” decisions that undermine the claim of permanence.

Here are some examples:

• Continuing to fly back to a former state for routine dental cleanings or annual physicals suggests that the individual still considers the former state to be their “real” home.
• Keeping valuable personal property (art, wine collections, jewelry) in a storage facility in the former state indicates a lack of commitment to the move.
• Failing to rent out or sell a former primary residence. If an individual owns two empty homes—one in Florida and one in New York—a judge may decide that the New York home remains the true domicile, especially if the individual has deeper historical ties there.

Is Moving to Florida a Fraudulent Transfer?

The most common question we receive from clients facing litigation is: “If I move to Florida and buy a protected home specifically to keep my assets away from a creditor, is that fraud?”

In almost every other state, the answer would be “yes.” Converting liquid assets (cash, stocks) into a protected asset (a home) on the eve of a judgment is typically considered a fraudulent transfer.

In Florida, the law is different.

The Florida Supreme Court, in the landmark case Havoco of America, Ltd. v. Hill, established a precedent that has made Florida the premier asset protection jurisdiction in the country. The Court ruled that the purchase of a Florida homestead using non-exempt funds is not a fraudulent transfer, even if the debtor did so with the specific intent to hinder, delay, or defraud a creditor.

The Havoco Protection

The logic behind this ruling is constitutional. The Florida Constitution protects the homestead from forced sale, and it lists only three exceptions (unpaid property taxes, mortgage foreclosure, and contractor liens). The Court reasoned that it could not judicially create a fourth exception for fraudulent transfer.

Therefore, a debtor can theoretically sell a vulnerable asset (like a stock portfolio), move to Florida, and purchase a multimillion-dollar home the day before a judgment is entered. Under state law, that home is protected.

Critical Exceptions

While the Havoco doctrine is powerful, it is not absolute. There are two major risks:

1. The Bankruptcy “10-Year” Clawback Federal bankruptcy law trumps state law. If a debtor moves to Florida and files for bankruptcy, the court can look back 10 years. If the court finds that the debtor converted non-exempt assets into a homestead with the intent to hinder creditors, the bankruptcy trustee can ignore the Florida exemption and sell the home.
   • Strategic Note: This is why many of our clients avoid filing for bankruptcy and instead rely on state court protections, where Havoco remains the standard.
2. Funds Obtained by Crime Florida courts have carved out an equitable exception for funds obtained through criminal activity (e.g., Ponzi schemes, embezzlement). If the money used to buy the home was stolen, the homestead protection will not apply.

Dual Residency: The “Worst of Both Worlds”

While it is legally impossible to have two domiciles (you cannot have two permanent homes), it is entirely possible to be a tax resident of two states simultaneously.

Most high-tax states (New York, California, Massachusetts) have statutory residency laws. These laws state that if you maintain a permanent place of abode in their state AND spend more than 183 days there, you are a resident for income tax purposes, regardless of where your domicile is.

Frequently Asked Questions

What is the fastest way to become a Florida resident? For asset protection purposes, residency is immediate. The fastest way to establish it is to physically arrive in Florida with the intent to stay, lease or buy a home, and immediately file a Declaration of Domicile with the County Clerk. You should also obtain a Florida driver’s license within 30 days of your arrival.

Can I keep my out-of-state driver’s license? No. Florida Statute § 322.03 requires new residents to obtain a Florida license within 30 days of establishing residency or enrolling children in public school. keeping a New York or California license is a “red flag” for creditors and auditors, as it legally signals that you do not consider Florida your permanent home.

What documents do I need to prove residency? To survive a residency audit or legal challenge, you need a “preponderance of evidence.” The most important documents are:

1. Florida Driver’s License.
2. Recorded Declaration of Domicile.
3. Florida Voter Information Card.
4. Homestead Tax Exemption approval.
5. Utility bills and bank statements showing your Florida address as the primary billing location.

Does moving to Florida protect my assets from a lawsuit I already lost? Yes, with limitations. Under the Havoco ruling, you can move to Florida and purchase a protected homestead even after a lawsuit has been filed or a judgment entered, provided the funds were not obtained through criminal activity. However, if you file for bankruptcy within 10 years of the move, the federal court may ignore the Florida exemption. The strategy works best if you stay out of bankruptcy court.