U.S. Domicile and Income Tax Residency Issues
Tax Section of the Florida Bar
Speaking Engagement
May 3, 2024
Ellina Berdichevsky serves as a panelist for U.S. Domicile & Income Tax Residency Issues during the Tax Section of the Florida Bar's 2024 Annual Meeting.
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September 18, 2026, is the deadline to file a late 2026 homestead exemption application in Miami-Dade and Broward Counties. With Amendment 3 on the November ballot tied to December 31 residency, missing this deadline could create real complications for establishing 2026 homestead status.
On September 9, 2026, the EPA and Army Corps proposed limiting "waters of the United States" to perennial waterbodies, a move that could remove many seasonal wetlands from federal permitting requirements nationwide.
Florida voters will consider Amendment 3 this November, a proposal that could significantly increase homestead exemptions while creating new timing considerations for prospective residents.
