Estate Planning for Long Island Retirees and Snowbirds

If you have worked decades to build a comfortable retirement on Long Island, your estate plan should protect that work just as carefully. Many of our neighbors in Nassau and Suffolk counties split their year between a home here and a warmer state for the winter. That snowbird lifestyle creates planning questions a generic checklist will not answer, and getting the details right under New York law matters.

Why Long Island Retirees Need a Plan Built for New York

New York has its own rules for nearly every estate planning document. A will must follow the formalities in EPTL §3-2.1. Trusts are governed by EPTL Article 7. When someone dies without a plan, the intestacy rules in EPTL Article 4 decide who inherits, regardless of what you intended. And estates that go through the courts here are handled in the Surrogate’s Court under the SCPA — in Nassau County, Suffolk County, or wherever you were domiciled.

The Snowbird Question: Where Are You a Resident?

Spending winters in Florida, Arizona, or the Carolinas does not automatically change where your estate is settled. New York looks closely at domicile, and a Long Island home, voter registration, and local ties can keep you a New York resident for estate and tax purposes. If you intend to change your legal residence, your estate plan and your documents should reflect that intention consistently. We help retirees understand the difference between owning property in two states and being domiciled in two states.

The Core Documents Every Retiree Should Have

• A valid will directing who receives your assets and naming an executor.
• A revocable living trust, often used to keep a Long Island home out of probate.
• A durable power of attorney on the 2021 New York statutory short form (GOL §5-1513).
• A health care proxy under Public Health Law Article 29-C naming someone to make medical decisions.

Planning for Two Homes and Multiple States

Owning real estate in another state can trigger a separate court process there, called ancillary probate, on top of New York’s. A properly drafted revocable trust holding both homes can often avoid that extra proceeding entirely, sparing your family from coordinating two court systems while they grieve. We review how your accounts, deeds, and beneficiary designations work together so nothing is overlooked.

New York Estate Tax and Larger Estates

New York imposes its own estate tax separate from the federal one. For 2026, the basic exclusion amount is $7,350,000. New York also has a so-called cliff: if your taxable estate exceeds 105% of the exclusion — $7,717,500 — you can lose the exclusion entirely and be taxed on the whole estate. Long Island homes have appreciated significantly, so estates that feel modest can approach these thresholds. Planning ahead can make a meaningful difference.

A Note on Legal Advice

This page is general information, not legal advice for your situation. Every family and every estate is different. Before you sign or rely on any document, consult a licensed New York attorney who can review your circumstances and the current law.