Owning a home in a state and paying property taxes = tax resident of state?

[Marc22]

If you have a 2nd home in a state (Utah) and pay property taxes there, but live there less than 183 days, and are domiciled in another state, must you file taxes in that state (Utah)?

[MinhT1]

If you lived in your second home for less than 183 days, then you are not a resident of Utah.

If you have no Utah-sourced income, you do not have to file a Utah state return.

[Marc22]

Thanks Minh,

Would you give the same answer if the state was California? I am thinking that if I change domicile to Utah, and spend maybe 5 months in CA in the 2nd home there, I will have to file a partial year return in CA or they will send me a note for an audit?

[MinhT1]

You may receive a letter from California claiming that you were a resident, but if you can prove that you were there only for leisure trips, did not conduct any business while there and did not have have California-sourced income such as rents then you'll be fine.

[TomD8]

Q:  "if I change domicile to Utah, and spend maybe 5 months in CA in the 2nd home there, I will have to file a partial year return in CA" 

A:  If your change your domicile during the tax year, you will file a part-year resident tax return in each of the two states.