they claim that they live Florida so that they don't have to pay Florida state income taxes.
Florida does not have a state income tax, and never has.
Each state has their own residency requirements, and those requirements can differ depending on what one is claiming residency for. For example, in FL the term “Florida resident” has different meanings under different parts of Florida law. For income tax purposes, establishing residency in Florida requires physical presence in Florida most of the year. For asset protection, there is no minimum occupancy requirement to be a Florida resident.
