When I had two homes in two different states. I established my permanent residency based on tax consequences. In the case at the time, it was irrelevant, how much time I spent in each location, under each state’s rules. One state had a Homestead act, one state had income tax. By choosing Florida, I eliminated the New Hampshire interest and dividends tax and lowered my Florida property tax. I got my license, registered to vote, registered my cars, etc. in Florida. Keep in mind the current laws may be different, I only have property in one state now. Some states have requirements for number of days of residency. Often, you can make choices based upon your tax consequences in each individual state. Every situation is different, depending on the different states you own homes in. I cannot cover every situation; examine the tax consequences of your preferred primary residence state vs your other states. Some people choose to retire in a specific state to save taxes. Always abide by each state’s regulations and tax law.
