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Does Announcing Your Move Actually Establish Domicile?

By Joe Wallin,

Published on Jun 6, 2026   —   4 min read

Photo by Michal Balog / Unsplash

Summary

An announcement doesn't establish domicile — conduct does. What the Derek Jeter and Tom Golisano tax fights teach Washington residents planning an exit before 2028.

Short answer: no. The announcement, by itself, does nothing.

But that's not the whole story — and for prominent people the answer gets more interesting, and more dangerous. With Washington's new income tax arriving in 2028, a lot of high earners are planning exits, and a recurring question is some version of: if I tell people I've moved, does that help? It's worth answering carefully, because the instinct to "make it official" by saying it out loud can quietly work against you.

What actually establishes domicile

Domicile isn't a press release. It's a legal conclusion built from two things: physical presence in the new place, and the intent to remain there indefinitely. You prove it with conduct, not declarations:

  • Where you sleep the majority of your nights — the day-count
  • Where your driver's license and voter registration are
  • Where your spouse, your kids, and your pets actually live
  • Where your doctors, dentists, accountants, and houses of worship are
  • Where you keep the things "near and dear" — heirlooms, pets, the photo albums
  • Which home is your primary residence, and its size and value relative to the others
  • Where you're registered to do business, sit on boards, and belong to clubs

Notice what is not on that list: a LinkedIn post, a tweet, or a line in your holiday letter announcing that you've moved to Nevada.

So where does an announcement fit?

It's evidence of intent — the squishier half of the test. Presence is countable. Intent has to be inferred, and an auditor will weigh every contemporaneous statement you ever made about where you consider home.

That makes a public declaration a double-edged thing. It can help if your conduct already matches it. It can hurt — badly — if it doesn't. Two real cases show both edges of the same blade.

The cautionary tale: Derek Jeter

When New York came after Derek Jeter for the 2001–2003 tax years, the fight was about exactly this. Jeter had kept a home in Tampa since the mid-1990s and filed as a Florida nonresident. New York said: not so fast. He'd bought a condo in Trump World Tower in late 2001, and the state argued he'd become a New York domiciliary.

Look at the evidence the state actually leaned on. New York pointed to the items "near and dear" that Jeter kept in his Manhattan apartment, claimed he'd become "immersed in the New York community" — and cited the public statements he'd made professing his love for New York.

Read that last one again. His own words — the kind of thing a beloved team captain says to fans and reporters — were repurposed as evidence of where his heart, and therefore his domicile, really was. The "near and dear" test is not a metaphor; New York auditors genuinely ask where your most cherished possessions sit, and they read your public statements to figure out where you consider home.

Jeter settled in 2008 on undisclosed terms. The lesson isn't that he was wrong — it's that a prominent person's public words are discoverable, quotable, and usable against them.

The right way: Tom Golisano

Now the opposite outcome. In 2009, Paychex founder Tom Golisano announced that he was changing his legal residence to Florida to escape roughly $13,000 a day in New York state income tax. Loud. Quotable. Exactly the kind of flare that invites an audit.

It held. Why? Because the announcement sat on top of real conduct. Golisano actually relocated to a Naples mansion and lived the Florida life; the upstate New York property became a summer home he used a few weeks a year. The public statement didn't make him a Floridian — the move did. The statement just made the intent unmistakable, and the record was already there to back it.

Same volume, opposite results

Jeter and Golisano were both loud. The difference wasn't how publicly they spoke — it was what the conduct underneath the words could prove. Jeter's announcement-adjacent statements pointed toward New York while his life was visibly anchored there. Golisano's pointed toward Florida and his life had genuinely moved there.

For a private individual, nobody is reading the announcement either way. For a public figure, the announcement becomes the most-cited fact about the move — which means it amplifies whatever the truth is. If your file is clean, public statements corroborate it. If it isn't, you've handed the state its opening exhibit and told it where to look.

The Washington wrinkle

Here's what makes this urgent for Washington exiters: the case law is about to be written. Washington has had no income tax to litigate domicile over, so the playbook above comes from New York and California — the states that have spent decades auditing departing high earners. Once Washington's tax takes effect in 2028, the Department of Revenue will have every incentive to run the same plays. The people who plan now, quietly and with documentation, will be the ones with airtight files when that happens.

The rule that actually matters

The announcement is the last step, not the first.

Build the file first. Move the nights. Change the license and the registrations. Relocate the family and the near-and-dear. Establish the new doctors, the new bank, the new everything. Then, if it serves you, say it out loud — and let the public statement corroborate a record that is already true.

Do it in the other order — announce, then scramble to make it real — and you've manufactured the best evidence against yourself. Just ask the lawyers who spent years arguing about where a shortstop kept the things he loved.

Planning a Washington exit before 2028?

A clean domicile change is won in the details, not in the announcement — and the details are easier to get right with a year of runway than in the month before you file. If you're thinking through a move, book a 20-minute call and we'll map out what your file needs to look like.

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