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If you’re moving to Florida to take advantage of their favorable tax environment, you need to do more than just file some paperwork and call it a day. We see this issue come up frequently with clients who split their time between Pennsylvania and Florida, and it is important to understand what’s at stake.
A recent case from the New York State Tax Appeals Tribunal drives this home. In Matter of Hoff & Ocorr-Hoff (decided October 2025), a couple thought they’d done everything right to establish Florida residency. They bought a condo in Naples in 2014, updated their estate planning documents to show Florida addresses and filed a Florida declaration of domicile. Additionally, they both got Florida driver’s licenses and registered to vote here. And beginning in 2018, they filed non-resident tax returns with their former state of domicile, New York.
However, New York didn’t buy it. And when the dust settled, the couple owed nearly $60,000 in back taxes, plus penalties and interest.
What Went Wrong?
The Tax Tribunal looked at everything. And by that, we mean EVERYTHING. The Tax Tribunal pulled Verizon phone records showing that in 2018, the Hoffs spent 131 days in Florida and 186 days in New York. In 2019, it was 154.5 days in Florida versus 164 days in New York. That’s a big problem when you need to be in Florida for at least 183 days per year.
They also looked at where the couple spent major holidays (mostly New York) and examined business ties—both spouses were still earning income from New York businesses and listing New York addresses on their tax returns. They even noticed the couple maintained two country club memberships in New York while only buying one in Florida.
The Tribunal’s conclusion was blunt: “While petitioners did intend at some point to change their domicile from New York to Florida, the manifestation of that intention is not evident during the period in issue.”
The Bottom Line
Here’s what we tell our clients: formal declarations like voter registration and driver’s licenses are fine, but courts have caught on that these documents are self-serving. What really matters is your “general habit of life.” (ie.: Where do you actually spend your time? Where are your strongest ties?)
If you’re serious about establishing Florida residency:
Why This Matters for Our Clients
Why This Matters for Our Clients
We have law practices and serve clients in both Pennsylvania and Florida, and we see clients making assumptions about this all the time. You cannot fake your residency. The consequences aren’t just back taxes to your former state—Florida could come after you too, clawing back homestead exemptions and other benefits that you have claimed.
If you’re planning to establish Florida residency, contact Zacharia Brown’s Florida Office at 239.345-4545 or request an appointment HERE and let’s talk about how to do it right from the start. This is definitely not an area where guesswork serves you well.
When it comes to choosing a senior living community, finding the right balance of personalized care, wellness, engaging experiences, and comfort is essential. At The Watermark at Marco Island, residents can enjoy a thoughtfully designed lifestyle in a beautiful setting while receiving support tailored to the way they want to live.A Place to Call Home on Marco IslandLocated at 1170 San Marco Road in Marco Island, Florida, The Watermark at Marco Island offers assisted living and memory care in a welcoming residential environment.The community is designed to provide more than just a place to live. Here, personalized care is complemented by opportunities for wellness, enriching daily experiences, social connection, and chef-prepared dining.For seniors and their families, that means having support available while maintaining independence and enjoying the lifestyle that makes each day meaningful.Personalized Care Designed Around YouEvery resident has unique needs, interests, routines, and preferences. The Watermark at Marco Island takes a personalized approach to care, creating support around the individual rather than expecting residents to fit into a one-size-fits-all model.Whether a senior needs assistance with daily activities or specialized support associated with memory care, the goal is to help residents feel comfortable, confident, and engaged in their surroundings.This thoughtful approach allows families to have greater peace of mind while their loved ones enjoy a community designed around their well-being.Wellness and Enriching ExperiencesLife at The Watermark at Marco Island extends beyond care. The community incorporates holistic wellness and enriching daily experiences designed to encourage residents to remain active, connected, and engaged.Common areas provide opportunities to socialize with friends, participate in activities, enjoy hobbies, or simply relax in a comfortable environment. From a game of pool to sharing a meal or spending time with neighbors, residents have opportunities to make each day their own.The emphasis is on supporting the whole personmind, body, and spirit.Dining Made From ScratchGood food is an important part of a fulfilling lifestyle, and dining at The Watermark at Marco Island is designed to be an enjoyable part of each day.Residents can experience chef-prepared meals made from scratch, offering the opportunity to enjoy delicious food while dining in a social and welcoming environment.Meals can be more than simply meeting nutritional needsthey can provide residents with another opportunity to connect, celebrate, and enjoy the pleasures of everyday life.Comfortable ResidencesThe Watermark at Marco Island offers thoughtfully designed residences intended to provide comfort, privacy, and a sense of home.Bright interiors, comfortable furnishings, and inviting living spaces create an environment where residents can settle in and feel at ease. Families can visit and spend quality time with their loved ones in a setting that feels warm and welcoming.The community's design also provides convenient access to shared spaces where residents can socialize and participate in daily activities.See Your Day HereChoosing senior living is a significant decision, and seeing a community in person can make all the difference. A personal visit allows seniors and their families to experience the environment, explore the residences, learn about available care, and get a better understanding of everyday life at the community.The Watermark at Marco Island invites prospective residents and their families to step inside, tour the residences, and picture what their day could look like here.To schedule a personal visit, call 239-999-4601.The Watermark at Marco Island1170 San Marco RoadMarco Island, FL 34145WatermarkMarcoIsland.com
Moving a parent to senior living is rarely just a move. It is an emotional transitionfor the older adult, the family, and often the person making the decision.Families may feel guilt, sadness, fear, relief, and even uncertaintysometimes all in the same day.A daughter may think, Am I doing the right thing?A son may wonder, Will Mom think Im abandoning her?And a parent may be thinking, Am I losing my independence?These emotions are normal.As senior living leaders, our responsibility goes beyond providing a safe apartment, meals, activities, and care. We have to care for the emotional journey that comes with the transition.Its not about taking independence away.Its about helping redefine what independence looks like.Sometimes independence means no longer worrying about cooking, cleaning, medication management, or being alone. It means having people nearby, opportunities to socialize, and support when it is neededwhile still having choices about how each day is lived.Families need reassurance, not judgment.The decision to move a parent is often made after monthsor yearsof difficult conversations, falls, sleepless nights, increasing care needs, or simply realizing that living alone isnt working anymore.Families dont need someone to make them feel guilty.They need someone to say:Youre not failing your parent. Youre helping create a safer, more supported chapter of their life.The first days matter.A successful transition isnt just about getting someone moved in.The process starts before they move in. Person Centered Selling truly makes a difference from an average senior living to a fantastic senior living. It is about learning who they are.What makes them smile?What did they do for a living?What music do they enjoy?What foods do they love?Who are the important people in their life?What makes them feel comfortable?When we know the person behind the resident, we can begin creating a sense of belonging, not just care. And sometimes the greatest measure of success isnt the beautiful apartment or the activity calendar.Its when a family member says:I havent seen Mom this happy in a long time. That is priceless! That is when we know the transition is becoming a new beginning.From a senior living leaders perspectiveI have learned that families arent simply looking for a place for Mom or Dad.They are looking for peace of mind.They want to know their loved one is safe.They want to know someone will notice when something isnt right.They want their parent to have friends.They want to be a daughter or son againnot a full-time caregiver.And most importantly, they want to know:Will you love and care for my parent when I cant be there?That is the promise behind great senior living like Springwood Court. Because at the end of the day, we arent just helping someone move into a community.Were helping a family move into a new chapter and season of their life, one filled with support, connection, dignity and love.Fran Gray RNExecutive Director Springwood CourtAssisted Living12780 Kenwood LaneFort Myers, FL33907239-278-0078
Naples, Fla. Behind Naples' image as one of Florida's most affluent communities lies a growing and often invisible crisis: a rising number of seniors who can no longer afford both groceries and essential bills. As Collier County's population continues to age rapidly, local hunger-relief organizations are reporting that older adults are becoming one of the fastest-growing groups in need of food assistance.A County Growing Older, FasterCollier County is already one of the oldest counties in Florida, with 36 percent of residents age 65 or older a figure expected to climb to 46 percent by 2050. While the county's overall poverty rate sits at roughly 10.7 percent, a closer look reveals a more troubling picture for older adults: nearly a third of Collier County seniors live below the ALICE Survival Budget threshold, the income level required to cover basic necessities such as housing, food, transportation, and health care. For a single older adult, that threshold is $26,680 a year; for a couple, $45,564 figures that fall far short of what many face in a high-cost coastal market like Naples.Many of these seniors live on fixed incomes from Social Security or modest pensions that have not kept pace with rising housing and condo fee costs, property insurance premiums, and medical expenses. Meals of Hope Seeing the Shift and The Glenview at Pelican Bay is Ready to HelpUnlike younger families facing food insecurity, senior hunger often goes unseen. Many older adults are reluctant to ask for help due to pride, limited mobility, or simply not knowing where to turn. Meals of Hope, the Naples-based hunger relief nonprofit founded by President and CEO Stephen Popper in 2007, is one of the organizations seeing this shift firsthand and The Glenview at Pelican Bay has a personal connection. Stephens mother, Christine Popper, who is a current resident at The Glenview at Pelican Bay and a former nurse, came up with the idea 19 years ago. My mother saw a need to support a school in Haiti but found that the children couldnt learn because they did not have enough to eat, remarked Steve, I did some research, learned about meal packing opportunities, and hosted an event in Naples in August 2007 where 500 volunteers showed up to pack 135,000 meals. That event was life-changing, and Meals of Hope was born. The Glenview at Pelican Bay is a willing and regular packing partner and the next Meals of Hope event will take place on Monday, August 24 at 1pm. The press is invited to watch the process. Now the largest food pantry network in Southwest Florida, Meals of Hope operates roughly 21 weekly food pantries across Collier and Lee counties and distributes more than 125 million meals each month, serving approximately 4,000 families a week. Popper notes that older adults on fixed incomes are showing up in growing numbers, often for the first time in their lives, as inflation and rising local housing costs erode the purchasing power of Social Security checks.How The Glenview at Pelican Bay Is RespondingBesides housing the idea person behind this effective community service, The Glenview at Pelican Bay partners with Meals of Hope regularly with residents who volunteers hundreds of hours of time to organize, sort and pack meal boxes. They will be doing it again this month on Monday August 24 at 1pm. We feel it is important to support our community in every way, adds Daniel Gomez, Glenviews Executive Director, We are so proud to have Mrs. Popper among our residents and it has become something our residents and staff look forward to helping with.It will be a family affair for the Poppers as Christine, her son Steve, his wife, their children and her grandchildren will be among the volunteers. Notes the Matriarch Christine Popper, It is a wonderful way to teach our children about community service and I get a nice visit out of it as well. I am so grateful for The Glenview at Pelican Bay and how they readily embrace helping the community.In addition to regular packing events, Meals of Hope has expanded its infrastructure and reimagined how it reaches vulnerable seniors and families, including:A new 18,000-square-foot distribution center in Naples, featuring more than 9,000 square feet of refrigerated space to store fresh produce, proteins, and dairy at a much larger scaleYour Neighborhood Pantry, a mobile "choice" pantry launched with support from the Collier Community Foundation, where residents walk through and select their own groceries including fresh produce, dairy, eggs, and proteins preserving dignity and reducing wasteNeighborhood-based mobile pantries, including a location at the River Park Community Center currently serving close to 100 families per week, with room to grow to 160A Home Delivery Initiative aimed at reaching homebound residents in Immokalee and Golden Gate who face transportation or mobility barriers that a traditional pantry can't solveThe Hunger to Hope capital campaign, which has raised $2.8 million toward a $4.5 million goal to fund long-term infrastructure behind this workStarting and watching Meals of Hope grow and help so many people has been life changing for me and my family, Steve added. And, it just goes to show, listen to your mother because she knows what is right. About The Glenview at Pelican BayThe Glenview at Pelican Bay is Naples' only equity-ownership LifeCare community, offering residents a rare combination of financial security, resort-style living, and access to award-winning care all within one of Florida's most desirable coastal settings. Managed by Life Care Services (LCS), ranked No. 1 in customer satisfaction among independent senior living communities by J.D. Power, The Glenview delivers an exceptional standard of living at every level. Residents enjoy chef-driven dining and a rich calendar of activities and enrichment programs, all steps from home. For those who need it, Premier Place the community's on-site health center provides a full continuum of care. For more information, visit glenviewnaples.com or call (239) 977-9744.
Zacharia Frey - Estate Planning, Elder Law & Asset Protection is a Southwest Floridabased law firm dedicated to helping individuals and families protect what matters most. The firm focuses on estate planning, elder law, and long-term care strategies designed to preserve assets, minimize risk, and provide peace of mind.With decades of combined experience, the team delivers personalized legal solutions tailored to each clients financial situation, family structure, and long-term goals. Services include wills and trusts, probate and estate administration, Medicaid planning, guardianships, and comprehensive asset protection strategies.What sets Zacharia Frey apart is its holistic Life & Care Planning approachgoing beyond traditional legal services to address healthcare needs, long-term care costs, and overall family well-being. Clients benefit from clear guidance, proactive planning, and a client-first approach that prioritizes long-term security and confidence in the future.
Zacharia Frey - Estate Planning, Elder Law & Asset Protection is a Southwest Floridabased law firm dedicated to helping individuals and families protect what matters most. The firm focuses on estate planning, elder law, and long-term care strategies designed to preserve assets, minimize risk, and provide peace of mind.With decades of combined experience, the team delivers personalized legal solutions tailored to each clients financial situation, family structure, and long-term goals. Services include wills and trusts, probate and estate administration, Medicaid planning, guardianships, and comprehensive asset protection strategies.What sets Zacharia Frey apart is its holistic Life & Care Planning approachgoing beyond traditional legal services to address healthcare needs, long-term care costs, and overall family well-being. Clients benefit from clear guidance, proactive planning, and a client-first approach that prioritizes long-term security and confidence in the future.
Zacharia Frey - Estate Planning, Elder Law & Asset Protection is a Southwest Floridabased law firm dedicated to helping individuals and families protect what matters most. The firm focuses on estate planning, elder law, and long-term care strategies designed to preserve assets, minimize risk, and provide peace of mind.With decades of combined experience, the team delivers personalized legal solutions tailored to each clients financial situation, family structure, and long-term goals. Services include wills and trusts, probate and estate administration, Medicaid planning, guardianships, and comprehensive asset protection strategies.What sets Zacharia Frey apart is its holistic Life & Care Planning approachgoing beyond traditional legal services to address healthcare needs, long-term care costs, and overall family well-being. Clients benefit from clear guidance, proactive planning, and a client-first approach that prioritizes long-term security and confidence in the future.