Carrie ConboyIf you’re moving to Florida to take advantage of their favorable tax environment, you need to do more than just file some paperwork and call it a day. We see this issue come up frequently with clients who split their time between Pennsylvania and Florida, and it is important to understand what’s at stake.
A recent case from the New York State Tax Appeals Tribunal drives this home. In Matter of Hoff & Ocorr-Hoff (decided October 2025), a couple thought they’d done everything right to establish Florida residency. They bought a condo in Naples in 2014, updated their estate planning documents to show Florida addresses and filed a Florida declaration of domicile. Additionally, they both got Florida driver’s licenses and registered to vote here. And beginning in 2018, they filed non-resident tax returns with their former state of domicile, New York.
However, New York didn’t buy it. And when the dust settled, the couple owed nearly $60,000 in back taxes, plus penalties and interest.
What Went Wrong?
The Tax Tribunal looked at everything. And by that, we mean EVERYTHING. The Tax Tribunal pulled Verizon phone records showing that in 2018, the Hoffs spent 131 days in Florida and 186 days in New York. In 2019, it was 154.5 days in Florida versus 164 days in New York. That’s a big problem when you need to be in Florida for at least 183 days per year.
They also looked at where the couple spent major holidays (mostly New York) and examined business ties—both spouses were still earning income from New York businesses and listing New York addresses on their tax returns. They even noticed the couple maintained two country club memberships in New York while only buying one in Florida.
The Tribunal’s conclusion was blunt: “While petitioners did intend at some point to change their domicile from New York to Florida, the manifestation of that intention is not evident during the period in issue.”
The Bottom Line
Here’s what we tell our clients: formal declarations like voter registration and driver’s licenses are fine, but courts have caught on that these documents are self-serving. What really matters is your “general habit of life.” (ie.: Where do you actually spend your time? Where are your strongest ties?)
If you’re serious about establishing Florida residency:
- You must physically be in Florida for more than 183 days per year
- Simply being out of your former state for 183 days doesn’t cut it
- Expect high-tax states to scrutinize everything: phone records, credit card statements, EZ-Pass, SunPass
- Cut your actual ties to your former state, not just the paperwork ties
- Be consistent across all of your activities—business addresses, tax returns, club memberships
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Why This Matters for Our Clients
Why This Matters for Our Clients
We have law practices and serve clients in both Pennsylvania and Florida, and we see clients making assumptions about this all the time. You cannot fake your residency. The consequences aren’t just back taxes to your former state—Florida could come after you too, clawing back homestead exemptions and other benefits that you have claimed.
If you’re planning to establish Florida residency, contact Zacharia Brown’s Florida Office at 239.345-4545 or request an appointment HERE and let’s talk about how to do it right from the start. This is definitely not an area where guesswork serves you well.
Christine Brown Murphy
