Probate for Non-Resident Property Owners in Florida

By Spiro Verras

Florida has long been a destination for retirees, investors, and vacationers. As a result, many non-residents own real estate here – whether it’s a beachfront condo, a rental property, or a seasonal second home. But when a non-resident property owner passes away, their out-of-state estate must often navigate Florida’s ancillary probate process to transfer the Florida-based assets properly.

At Verras Law, we assist families and personal representatives nationwide with handling Florida property in probate. If your loved one passed away owning real estate in Palm Harbor, Tampa, St. Petersburg, or elsewhere in Florida, understanding the local probate requirements is crucial.

What Is Ancillary Probate in Florida?

Ancillary administration is a Florida estate proceeding that may be needed when a person domiciled elsewhere dies owning property requiring administration here. Florida real estate and tangible personal property can raise this issue, but effective survivorship ownership, trust ownership or another valid arrangement may avoid the need for that asset.

Here’s how it works:

• The decedent’s primary probate proceeding takes place in their home state.
• A Florida proceeding may be needed to establish authority or transfer property that does not pass through another effective arrangement. Available procedures depend on the facts and applicable statutes.
• Florida proceedings address the property requiring administration here under applicable law. The type of property and the decedent’s domicile can affect the inheritance rules, so the analysis should be coordinated with the primary estate administration.

If the decedent had a valid will from another state, Florida courts generally honor it, as long as it complies with Florida’s legal standards.

When Is Ancillary Probate Required?

Ancillary probate in Florida is typically required when:

• The deceased was not a Florida resident at the time of death.
• The deceased owned real property (land, condo, home, etc.) located in Florida.
• Title to the property must be legally transferred to heirs, beneficiaries, or sold.

Non-real estate assets, such as Florida-based bank accounts or vehicles, may also require ancillary probate under certain circumstances, but real estate is the most common trigger.

Tax Implications for Non-Resident Property Owners

Florida does not have a state estate tax or inheritance tax. However, non-residents should be aware of several tax issues:

Federal Estate Tax

Federal estate-tax rules depend on the year of death, citizenship, domicile, assets and prior taxable gifts. A U.S. citizen or U.S.-domiciled person generally is evaluated under different rules from a nonresident who was not a U.S. citizen. The latter may face U.S.-situs property rules, a much lower filing threshold and possible treaty provisions. Living outside Florida does not by itself establish which federal category applies.

Capital Gains Tax

An inherited asset’s income-tax basis generally reflects its value at the relevant estate-tax valuation date, subject to exceptions; this can be an increase or a decrease. A later sale may produce taxable gain or loss based on that adjusted basis and other applicable rules. Keep valuation records and obtain tax advice before a sale.

Income Tax in Home State

While Florida has no income tax, the decedent’s home state may still impose tax on income generated from Florida property, such as rental income.

Proper planning with an estate attorney and tax advisor can help minimize or avoid these taxes.

How to Avoid Ancillary Probate in Florida

While ancillary probate is often necessary, there are legal strategies to avoid it, especially helpful for non-residents who want to simplify matters for their heirs.

Place Florida Property in a Revocable Living Trust

Properly transferring appropriate Florida property to a revocable living trust can allow a successor trustee to administer it without probate for that asset. Funding, title, homestead restrictions, lender terms, insurance and taxes must be reviewed. Trust administration can still require work and, in some situations, court involvement.

Use a Lady Bird Deed (Enhanced Life Estate Deed)

A properly prepared enhanced life estate deed reserves specified lifetime powers and can allow the remaining property to pass to remainder beneficiaries without probate. Its effect depends on the deed, title and applicable homestead and other law. It should be coordinated with the owner’s broader plan.

Florida is one of the few states that allows this strategy, and it can be particularly useful for non-residents.

Joint Ownership with Right of Survivorship

Holding Florida real estate jointly with a spouse or other individual with rights of survivorship ensures that ownership passes automatically to the survivor. However, this method may not be suitable in all situations and should be carefully coordinated with your overall estate plan.

Legal Options for Out-of-State Families

Much of a Florida estate administration can often be handled through remote communication and local coordination. Whether travel or an in-person appearance is needed depends on the property, court requirements and any disputed issues. We can explain the expected process at the beginning and update you if circumstances change.

We can help with:

• Opening an ancillary estate in the appropriate Florida county
• Validating out-of-state wills for use in Florida
• Coordinating with the primary probate attorney in the home state
• Working with title companies and realtors for property sales
• Distributing proceeds or title to beneficiaries
• Resolving any tax or creditor issues involving the Florida property

Contact Verras Law for Ancillary Probate in Florida

Managing probate across state lines calls for coordination between the relevant advisers and careful attention to the Florida property. I can help identify the appropriate local procedure and work with the estate’s other counsel. Consultations are available in Palm Harbor, by Zoom, and by appointment at our Tampa and St. Petersburg consultation locations.

Contact us today to schedule a consultation and learn how we can help simplify the process and protect your family’s interests in Florida.

Sources: Florida Statutes § 734.102; IRS estate tax for nonresident noncitizens; IRS Publication 551: Basis of Assets.

Updated October 26, 2026.