New York State Gets Big Win Against Snowbirds Changing Residency

January 11, 2025 — So you decided to move from a high tax state like New York, Connecticut, New Jersey, or Massachusetts. You followed all the right steps, getting a driver’s license in your new state, registering to vote there, and spending less than half the year in your old state. Problem solved? Not necessarily.

A recent New York court ruled against a couple that thought they had followed all the right steps to move their residency to Florida, which has no income or estate taxes. The court concluded the couple never truly left.

The Court’s Key Question: Where Is Your True Home?
New York taxes full?time residents based on domicile, not just physical presence. A person’s domicile is the place they intend to make their permanent or indefinite home. This couple couldn’t prove they had changed domiciles. The husband owned a firm based in New York state, they had no records of how much time they spent away, and they went back to the Empire State for important occasions like birthdays.

The Andersen law firm has an excellent article on the case, including tips on what you can do to make sure your move to a low tax state holds up.

Comments? Have you moved to a low tax state? If so, have you had any trouble with proving that to your previous state? Please let us know in the Comments section below.