This means the county where the Decedent lived and considered their primary home address before they died. A domiciliary is a person whose primary residence is within New York State.Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. New York State defines domicile as where an individual's true home is.