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Unsuccessful Taxpayer Change in Domicile from New York to Florida Shows that Courts will Follow the Money

By Laura Gavioli & Lylah Paine on November 17, 2025

Snowbirds, take notice. In October 2025, the New York State Tax Appeals Tribunal issued a decision regarding a couple’s claimed change in domicile from New York to Florida for the 2018 and 2019 tax years. Matter of Hoff and Ocorr-Hoff, DTA No. 850209 (N.Y.S. Tax Appeals Trib. Oct. 9, 2025)…

Posted in NYS / NYC, State Taxation
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