Many times people from the northern states fly south for the winter. If you are one of those snowbirds, you should make sure there is no questions as to your state of residence. Take steps to identify your preferred state of residence by preparing estate planning that identify your preferred state and refer to the laws of that state because the laws of your state of residence will control the administration of your estate, unless you make other arrangements. If it is not clear where you reside, you could end up paying more taxes and may have to open probate in more than one state.
Although you need to pick only one state for purposes of your Will or trust, you may want to have a Durable Power of Attorney and a Health Care Directive prepared for each state in which you live. Again, consultation with a skilled estate planner can help you put a plan in place to cover such contingencies.