New York’s exemptions are limited to domiciliaries. “Under
section five hundred twenty-two of title eleven of the United
States Code, entitled ‘Bankruptcy’, an individual debtor
domiciled in this state may exempt from the property of the
estate, to the extent permitted by subsection (b) thereof, only
(i) personal and real property exempt from application to the
satisfaction of money judgments under sections fifty-two
hundred five and fifty-two hundred six of the civil practice law
and rules, (ii) insurance policies and annuity contracts and the
proceeds and avails thereof as provided in section three
thousand two hundred twelve of the insurance law and (iii) the
following property.” N.Y. Debt. & Cred. Law § 282.