Moved to Florida from California? What happens to your estate plan

What California can still reach

• California has no estate tax and no inheritance tax. Its estate tax equals a federal credit for state death taxes that no longer exists, and its constitution bars an inheritance tax.

  Applies to 2026.

• Since February 16, 2021, California reassesses inherited real estate to market value unless it was the parent's family home and becomes the child's own principal residence, and even then only about the first $1 million of built-up value is protected. A California rental or vacation home left to your children loses its Proposition 13 tax base.

  Applies to 2026.

For comparison: The federal basic exclusion amount is $15,000,000 per person for 2026, and a surviving spouse may use the unused exclusion of the first spouse to die (portability). Florida has no estate tax and no inheritance tax.

Worth knowing

California is a community property state. Property a married couple acquired while living there can keep that character after a move to Florida, and Florida has a statute that governs how it passes at death. That affects how the plan should be drafted.

Proving you left

Every state with an income or estate tax has a reason to question a move to Florida. Your estate planning documents are part of the record: a will that recites your California address and California law points the wrong way. How domicile is decided and the Florida domicile checklist.

Your California documents in Florida

• Is my out-of-state will valid in Florida?
• Can someone who lives out of state be my personal representative?
• Will my power of attorney work at a Florida bank?
• Do my health care directives work in Florida?
• Is my trust actually holding anything?
• What happens to community property when you move to Florida?