Florida is now the fastest-growing state in America, according to 2022 population estimates by the U.S. Census Bureau. While some are drawn to the sun, warmth, and beaches, others are drawn to Florida’s tax benefits and homestead protections. Regardless of the reasons behind a Florida relocation, new residents need to ensure that they properly abandon their prior residency or risk having to pay taxes to their former home states. This article examines how one Nebraska couple fell into this trap, and it provides tips for renouncing New York domicile/residency.

A Cautionary Tale of Florida Relocation

In Acklie v. Nebraska Department of Revenue, 982 N.W 2d 228 (Ne. 2022), the Nebraska Supreme Court examined whether Duane and Phillis Acklie properly changed their residence from Nebraska to Florida. In 1997, the Acklies’ purchased a residence in Florida and used it for rental income. In 2008, they: moved personal property from Nebraska to their Florida residence; obtained Florida driver’s licenses; registered vehicles in Florida; registered to vote and voted in Florida elections; obtained Florida homestead exemption for their Florida residence; joined a Florida church and Florida country club; and maintained bank accounts in Florida and had statements mailed to their Florida residence. In 2012, the Acklies updated their passports to identify them as Florida residents.