Estate Planning Attorney in Boca Raton, FL

Florida-specific estate planning considerations

Estate planning law is a state law domain. Florida's framework is one of the most favorable in the country for retirees and high net worth households, and the protections apply throughout Palm Beach County.

No state estate tax. Florida has no estate tax and no inheritance tax at the state level. For Boca Raton residents relocating from New York, New Jersey, Connecticut, or Massachusetts (all of which impose state estate or inheritance tax), this alone often justifies the move to Florida.

Unlimited homestead. Florida's constitutional homestead protection shields the primary residence from most creditors during life and provides specific surviving spouse and minor child protections at death. The protection is unlimited by value, subject only to acreage restrictions (half an acre inside a municipal boundary).

Save Our Homes portability. Florida Statute 193.155 allows homestead property owners to transfer accumulated assessment caps when moving from one Florida primary residence to another. For Boca Raton residents trading down from a larger home or moving between Florida communities, portability can save thousands in annual property tax.

Elective share. Florida Statute 732.2065 guarantees a surviving spouse 30% of the elective estate, an expanded definition that includes probate assets plus most non-probate transfers. A spouse cannot be fully disinherited in Florida.

Tenancy by the entireties. Property owned jointly by a married couple is protected from creditors of either individual spouse and passes automatically to the survivor.

Estate planning profiles in Boca Raton

Boca Raton's resident profile creates several distinct estate planning scenarios.

Retirees from the Northeast. A substantial share of Boca Raton's primary residents originally relocated from New York, New Jersey, Pennsylvania, Massachusetts, or Connecticut. Their original estate plans almost always need updating for Florida law: homestead, elective share, durable powers of attorney that Florida banks will accept, and Florida-form healthcare directives. Many of these clients also maintain assets, accounts, or property in their state of origin, requiring coordinated multi-state planning.

Country club community residents. Estates that include property in Boca West, Broken Sound, St. Andrews, Royal Palm Polo, The Polo Club, Boca Grove, or Woodfield often have unique transfer considerations. Many of these communities have equity certificate requirements, transfer fees, or membership-related provisions that need coordination in the estate plan to ensure smooth transfer at death.

Snowbirds and seasonal residents. Many Boca Raton property owners split time between Florida and a primary residence elsewhere. Establishing Florida domicile (rather than maintaining residency in the higher-tax origin state) is often the highest-leverage planning move available, and it requires explicit documentation that goes beyond simply owning a Florida home.

Business owners and professionals. Boca Raton has a substantial professional and business owner community. Estates often include LLC interests, corporate stock, professional practice equity, partnership interests, and significant retirement accounts. Business succession planning, key person provisions, and entity-level coordination are routine.

Multi-generational families. Many Boca Raton families have established multi-generational wealth and active gifting programs across two or three generations. Coordinated planning across grandparents, parents, and adult children, including the use of irrevocable trusts and family limited partnerships, is standard work for this client base.

Documents in a Florida estate plan

Our piece on estate planning for Florida snowbirds and multi-state residents covers the residency and domicile framework in detail.

The biggest estate planning mistakes Boca Raton residents make

Keeping an out-of-state estate plan after relocating. A New York will is usually still valid in Florida, but rarely captures Florida's homestead rules, elective share, Save Our Homes portability, or tax advantages. A New Jersey durable power of attorney is frequently rejected by Florida banks. Healthcare documents drafted under another state's law often need replacement with Florida-form versions.

Failing to establish Florida domicile after relocating. Owning a Boca Raton home doesn't automatically establish Florida residency. Origin states with estate or inheritance taxes (New York, New Jersey, Connecticut, Massachusetts, others) actively challenge residency claims at death. Without documented Florida domicile, the origin state's tax can still apply to the entire estate.

Unfunded revocable living trusts. A trust only avoids probate for assets actually titled in the trust's name. Many residents establish a trust but never re-title their home, bank accounts, or investment accounts. Unfunded assets pass through probate regardless of the trust's existence.

Stale beneficiary designations. Retirement accounts, life insurance, annuities, and TOD/POD designations pass outside the will. When these designations conflict with the will or trust, or with current family circumstances (remarriage, deceased beneficiaries, estranged children), the designation controls regardless of intent.

Not coordinating multi-state and international assets. Boca Raton estates frequently include assets in the original home state, vacation property elsewhere, foreign accounts, or international real estate. Each jurisdiction can have its own probate, tax, and transfer rules. Coordinated planning across all jurisdictions prevents avoidable cost and delay at death.

Florida domicile and the 15th Judicial Circuit

Boca Raton falls within Florida's 15th Judicial Circuit, which covers Palm Beach County. Probate and estate-related litigation involving Boca Raton residents is filed with the Palm Beach County Clerk of Court, with the probate division operating out of the main courthouse at 205 N. Dixie Hwy, West Palm Beach.

Establishing Florida domicile for Boca Raton residents who relocated from another state involves several deliberate steps: filing a Florida Declaration of Domicile with the Palm Beach County Clerk, getting a Florida driver's license, registering to vote in Florida, registering vehicles in Florida, moving primary banking and brokerage relationships to Florida-based institutions, identifying Florida-based healthcare providers, and spending more than half the year in Florida. None of these steps alone establishes domicile; the totality matters.

For snowbirds who continue to maintain a residence in their original state, additional documentation strengthens the Florida domicile claim and weakens the origin state's ability to assert continuing residency.

Why work with Kelley, Grant & Tanis, P.A.

Brett Halperin leads the firm's estate planning, probate, trust administration, asset protection, and elder law practice. Brett earned his JD from the University of Florida Levin College of Law and his Bachelor's in Economics from the University of Florida, where he was a member of Florida Blue Key. He's a member in good standing of the Florida Bar. Full attorney bios on our attorneys page.

Our Boca Raton office is local. Clients can meet with us in person at:

• Boca Raton Office: 370 Camino Gardens Blvd., Suite #301, Boca Raton, FL 33432
• West Palm Beach Office: 1645 Palm Beach Lakes Blvd, Suite #1200-3, West Palm Beach, FL 33401

For Boca Raton residents, the Camino Gardens office sits a short drive from most of Boca, including East Boca, the country club communities west of I-95, and the established neighborhoods along Federal Highway and Glades Road. In-person consultations and document signings are routine. Remote online notarization (RON) is available for clients who prefer to handle the entire process without traveling.

Estate planning integrates with the firm's probate, trust creation, asset protection, title insurance, and real estate practices.

Frequently Asked Questions