Florida, A Place To Call Home

The real estate in this column is often dedicated to the exploration of the peculiarities of domicile, as domicile presents challenges for part- and full-time RVers. RVers, who may only domicile in one state, have the option to elect to be domiciled in any state, and they often choose, for good reason, to be domiciled in either Texas, Florida or South Dakota. Although this column has often highlighted the advantages of domiciling in Texas, and it will dedicate time in the future to the benefits of domiciling in South Dakota, Florida offers some exciting opportunities for RVers to successfully domicile in its state

Florida as a state of domicile is appealing because it offers the advantages of no state income tax, a state-level sales tax of six percent and laws and processes that make vehicle and voter registration convenient. If Florida is calling you home, familiarize yourself with the following factors and the domicile law that makes establishing intent easy.

(A note of qualification: The following information is for educational purposes only. Your decision to elect one state of domicile over another requires an analysis of the following factors, along with additional considerations. I encourage you to seek the guidance of your attorney, financial planner and accountant before taking actions to change your domicile.)

The Attorney General of Florida’s List of Factors Commonly Considered When Establishing Domicile

The Attorney General of Florida, cited in the Biennial Report of the Attorney General, issued September 30, 1936, quoting the Restatement of Conflict of Laws of the American Law Institute, defined domicile in Florida as “the place with which a person has a settled connection for legal purposes, either because his home is there or because the place is assigned to him by the law…” The Attorney General states that among the various factors—which each carries different weights and none of which is entirely conclusive—“the courts have considered the following as bearing upon the question as to whether a new domicile has, in fact, been established:
. Ownership or lease and occupancy of dwelling. This factor is most significant to part-time RVers. . Transaction of business at new residence.
. Registration as voter and voting. This factor will be relevant even if you travel outside of Florida. . Returning tangible property for taxation and payment of intangible property tax. Returning tangible property for taxation may include paying the sales tax on a newly purchased RV. . Making income tax returns and payment of income tax in district claimed as domicile. Consider developing relationships with businesses within your chosen state of domicile, which will strengthen your claim that you have a “settled connection” with that county. . Declaration of residence in the will upon the direction of the testator. Wills, trusts and powers of attorney should be drafted or updated in accordance with the laws of the State of Florida. . Recitals of residence in deeds and other legal documents.
When you have chosen a domicile, for all official business, you should use your address of domicile. Note: This should not prevent you from using the Escapees mail service to receive regular correspondence. . Registration of automobile and payment of automobile licenses. My research revealed that Florida has a process to register your vehicles, even if you are out of state. . Transfer of bank account and securities to new residence. Bear in mind that this Attorney General’s opinion was written before the Internet made electronic commerce commonplace. However, establishing business relationships within your chosen county strengthens your claim that you have a “settled connection” with that county. . Registering at a hotel as a resident of a certain place claimed as the domicile. A Florida attorney indicated that it would not be a difficult leap for a Florida court to find that registering at a campground/RV park is the same as registering at a hotel. . Transfer of church membership.
. Membership in local clubs, societies, lodges, etc. Establishing a relationship with religious institutions, as well as local clubs, societies and lodges, strengthens your claim that you have a “settled connection” within that county. . Declarations as to change of residence in both oral and written communications…Florida’s legislature has resolved this issue. By law, you can make a declaration of your intent and have it filed in your county. The details of this law are discussed below. . Claim homestead exemption as provided by Constitution and statute. At the time of the writing of this article, you cannot homestead an RV. However, if you decide to purchase real estate, then you should consider homesteading that property. The weight to be given to the various evidentiary factors listed above is not here considered. An attempt to set forth all of the possible facts and factors that might, in a given case, have bearing upon the question of domicile is an impossibility. An attempt has been made to set forth but few of the circumstances.”

Domicile “Intent” Made Easy

The aforementioned factors are important to address as courts can and will engage in an analysis of the factors listed above. However, 222.17 (2) of the Florida Statutes states additional considerations:
Any person who shall have established a domicile in the State of Florida, but who shall maintain another place or places of abode in some other state or states, may manifest and evidence his or her domicile in this state by filing in the office of the clerk of the circuit court for the county in which he or she resides, a sworn statement that his or her place of abode in Florida constitutes his or her predominant and principal home, and that he or she intends to continue it permanently as such.
In short, establishing your “intent” to domicile in Florida requires filling out a form called the Declaration of Domicile, which must be filed in your county of domicile. Unless you have extenuating circumstances, which should be discussed on a case-by-case basis, you should be able to continue RVing while maintaining an address of domicile in Florida.