Thinking about moving from a high‑tax state to a low‑tax one? A recent New York Tax Appeals Tribunal decision is a powerful reminder that changing your residency — and protecting your estate from unnecessary taxes — requires more than sunshine, good intentions, and a Florida condo.
In Matter of John J. Hoff & Kathleen Ocorr‑Hoff (Oct. 9, 2025), New York won a major case against a couple who believed they had successfully shifted their tax residency to Florida. The ruling highlights how estate planning and residency planning must work hand‑in‑hand to avoid costly surprises.
🌴 The Snowbird Strategy That Didn’t Fly
The couple lived in New York for decades before purchasing a Florida home. After a few years, they began filing as part‑year New York residents, claiming Florida as their new domicile.
They took several steps that many people assume are enough:
- Switching voter registration
- Updating driver’s licenses and vehicle registrations
- Filing a Florida declaration of domicile
- Spending fewer than 165 days in New York in some years
These are all formal declarations — helpful, but not decisive.
New York tax authorities disagreed and argued the couple never truly left. The court agreed.
🧭 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.
To change domicile, you must prove — with clear and convincing evidence — that you:
- Left your old domicile, and
- Established a new one
The court focused on primary factors, not paperwork.
🔑 Primary Factors the Court Examined
- Home Ownership
The couple kept their New York home fully available year‑round. They also owned two rental properties and a commercial building in the state. Meanwhile, their Florida condo mortgage listed it as a second home. - Business Activities
The husband remained president and 100% owner of a New York corporation for years after the supposed move. Even after selling, he agreed to continue working for two more years. The wife continued freelance work tied to a New York address. - Social & Family Ties
They kept memberships at two New York clubs, celebrated major holidays in New York, and had family there. - Time Spent in Each State
They didn’t keep a day‑count log. New York used cell phone records to show they spent most of their time in New York.
The court concluded the couple intended to eventually make Florida their home — but had not yet made a clean break from New York.
📝 Why This Matters for Estate Planning
Residency affects far more than income taxes. It can dramatically impact:
- Estate taxes
- Inheritance laws
- Asset protection
- Homestead exemptions
- Creditor protections
- Probate requirements
States like New York have estate taxes, while Florida does not. That difference alone can mean hundreds of thousands of dollars for your heirs.
But if your residency is unclear, your estate could be taxed by the wrong state — or even by multiple states.
This case shows that estate planning and residency planning must be coordinated. A will or trust that assumes you’re a Florida resident won’t hold up if your lifestyle still screams “New Yorker.”
🧠 Lessons for Anyone Planning a Move to a Low‑Tax State
✔️ 1. Make a Clean Break
Sell or significantly reduce ties to your former state. Keeping a fully available home is a major red flag.
✔️ 2. Document Everything
Keep a day log, either manually in a spreadsheet or calendar or using an APP like TaxBird. Cell phone records can and will be used.
✔️ 3. Move Your Life — Not Just Your Mail
Shift your business, social, and family connections. Even change the veterinarian for your pets.
✔️ 4. Update Your Estate Plan
Your will, trust, powers of attorney, and healthcare directives should reflect your new state’s laws.
✔️ 5. Don’t Rely on Formalities Alone
Driver’s licenses and voter registrations help — but they are secondary evidence.
📞 Ready to Protect Your Estate and Establish the Right Residency?
If you’re considering a move to a low‑tax state — or want to ensure your estate plan reflects your true residency — The Andersen Firm can guide you every step of the way.
From domicile planning to comprehensive estate strategies, our team helps you avoid costly mistakes and secure long‑term peace of mind.
Reach out to The Andersen Firm (866.230.2206) today to ensure your estate plan and residency strategy are aligned with your goals.