Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits.This means the county where the Decedent lived and considered their primary home address before they died. Domicile trumps 183 day rule. Being domiciled in New York will mean an individual is subject to its estate tax upon death. Your domicile is the state of your permanent home, or the state you consider your home whenever you are elsewhere. Your domicile is an important place.