Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits.Being domiciled in New York will mean an individual is subject to its estate tax upon death. Was "domiciled" before they died. This means the county where the Decedent lived and considered their primary home address before they died. This article details the factors New York State analyzes when determining if an individual changed their residency and domicile. 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. A domiciliary is a person whose primary residence is within New York State.