IT'S NOT THE SUNSHINE -- IT'S THE TAXES
At least one expert is advising Florida's snowbirds to make it official:
Declare legal residence in Florida and spend less time up north. In doing so, says Allan R. Lipman, an attorney licensed to practice law in both New York and Florida, snowbirds will save money in property taxes, courtesy of Florida's Save Our Homes (SOH) property tax cap -- a protection that does not exist in other states.
credit to
http://planetrealtor.com/Florida/News