The New York Times obtained documents that state Trump and his wife, Melania Trump, have changed their permanent residence from Manhattan to Palm Beach, Florida. In the declaration of domicile that was filed with the Palm Beach County Circuit Court, the Trumps claim that his Mar-a-Lago Club will be their new home.
Following the reports, Trump confirmed his move to Florida via his preferred medium. In a series of tweets, Trump cited being "treated very badly" by New York City politicians as his motive to move to Florida. "I cherish New York, and the people of New York, and always will, but unfortunately, despite the fact that I pay millions of dollars in city, state and local taxes each year, I have been treated very badly by the political leaders of both the city and state," Trump wrote. "I will always be there to help New York and the great people of New York. It will always have a special place in my heart!"
....New York, and always will, but unfortunately, despite the fact that I pay millions of dollars in city, state and local taxes each year, I have been treated very badly by the political leaders of both the city and state. Few have been treated worse. I hated having to make....— Donald J. Trump (@realDonaldTrump) November 1, 2019
Political opponents believe that Trump's move to Florida isn't genuine. Instead, they think this is a ploy to endear himself to the state's voters ahead of the 2020 election. Trump also signed into law a bill that repealed the state and local tax deduction in Florida. This could be a reason for Trump's move to Florida as people have flocked to the state following this legislation. Ultimately, it will be hard to prove how much time Trump spends in the properties he owns in New York City once he leaves the office.
"While it may be easy enough for an individual to buy a home in Florida and move, the act of physically moving to Florida is only part of the battle," the Florida Bar Journal explains. "The real challenge is proving by clear and convincing evidence that the individual is no longer a New York domiciliary and does not qualify as a New York statutory resident for New York State income tax purposes."