State Residency & Homestead strategies
6 plays in this category. Each one covers the mechanics, who it fits, and the estimated impact — then generates a deep dive against your own numbers.
- State Residency & Homestead
Florida Homestead — Unlimited Value Creditor Protection
FL Constitution protects homestead from creditors with NO dollar cap — retire in FL with a mansion untouchable to judgments.
Unlimited creditor protection on home - State Residency & Homestead
Texas Homestead — Unlimited Rural, 10-Acre Urban Creditor Protection
TX exempts urban homestead up to 10 acres + rural up to 200 (family) / 100 (single) with no dollar cap — plus no state income tax.
Unlimited home protection + 0% state income tax - State Residency & Homestead
South Dakota Trust Situs — Dynasty + No Rule Against Perpetuities + 0% Trust Tax
SD abolished the Rule Against Perpetuities (forever dynasty trusts), 0% state trust income tax, best DAPT statute — top-3 US jurisdiction.
$100K–$millions in state tax + protection across generations - State Residency & Homestead
Puerto Rico Act 60 — 4% Business Tax + 0% Cap Gains for Bona Fide Residents
Non-crypto version: PR Act 60 exports services chapter grants 4% corporate rate + 0% dividend + 0% post-move cap gains.
33 percentage points on business income; 20–37 on gains - State Residency & Homestead
Nomad Domicile Optimization — SD/FL/TX/TN for RVers and Perpetual Travelers
Perpetual travelers establish domicile in SD/FL/TX/TN via mail-forwarding + minimal presence — 0% state tax + easy setup.
5–13% of income permanently - State Residency & Homestead
Alaska / Tennessee Community Property Trust — Double Step-Up in Common-Law States
Common-law state residents put assets in AK/TN Community Property Trust to unlock §1014(b)(6) double step-up at first death.
$100K–$500K+ in future cap gains eliminated