Domicile trumps 183 day rule. This means the county where the Decedent lived and considered their primary home address before they died.A "Domicile" resident is domiciled in New York. Domicile: New York is your permanent home. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. A domiciliary is a person whose primary residence is within New York State.