This means the county where the Decedent lived and considered their primary home address before they died. Domicile refers to the place you call home permanently.Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Residence means living in a particular locality, but domicile means living in that locality with intent to make it a fixed and permanent home. In the context of U.S. immigration, it means the country where you live, work, pay taxes, and intend to remain for the foreseeable future. New York State defines a "permanent place of abode" as a dwelling place of a permanent nature.