Snowbirds on hook for $60K in NYS taxes after panel doubts their move to Florida
John Hoff and Kathleen Ocorr-Hoff relocated to Florida, but New York said they’re on the hook for a $60,000 tax bill. Facebook/Kathleen Hoff
Two New York snowbirds learned the hard way that moving south doesn’t automatically mean leaving New York taxes behind.
An upstate couple who bought a luxury condo in Florida and claimed it as their primary residence is still responsible for nearly $60,000 in New York state taxes, after a state tax appeals panel ruled they failed to prove Florida was truly their main home.
John Hoff and his wife, Kathleen Ocorr-Hoff, argued they had relocated to Naples, Florida, but the State of New York Tax Appeals Tribunal found they maintained too many ongoing ties to New York. The decision, issued Oct. 9, could serve as a warning to part-time residents who split their year between states.
According to the ruling, the couple continued to receive income in New York and kept memberships at local country clubs. While they purchased a $1 million, three-bedroom condo in Naples and made extensive upgrades, they also held onto their longtime home in Canandaigua and remained deeply connected to the area.
The Hoffs said they demonstrated their move by registering vehicles in Florida, opening bank accounts there, and obtaining Florida licenses. Hoff secured a Florida hunting and fishing license, and Ocorr-Hoff launched a business using a Florida address. But the tribunal dismissed those claims, stating the evidence was either unproven, incomplete, or contradicted by the record.
“We disagree that any of these factors are persuasive,” the ruling stated.
Hoff founded Global Point Technology, an upstate import-export technology firm, while Ocorr-Hoff worked as a graphic designer. The couple married in 2008 and purchased their Poplar Beach home in 2011 for $907,000. Several years later, they decided to pursue retirement in Florida after “falling in love with the Naples area.”
They bought their Naples condo in 2014 for $935,000 and invested another $200,000 in renovations. The couple listed the Florida property as their primary residence on their 2018 and 2019 tax returns and moved prized belongings there, including ski gear and a Waterford crystal collection.
They also registered to vote in Florida, obtained Florida driver’s licenses, and joined a Naples-area country club—while still maintaining two country club memberships in New York. Their own travel records showed they spent more time in New York than Florida during both tax years in question.
In 2018, the couple logged 186 days in New York and 131 in Florida. In 2019, they spent 164 days in New York and 153.5 days in Naples.
State tax officials said those numbers, combined with continued business income from New York, undermined their claim of a Florida domicile. Hoff’s plan to turn his business over to his son stalled after new tariffs on Chinese goods hurt profits, leaving him actively involved in the company. Ocorr-Hoff also continued earning income from her New York-based business.
In 2021, the state issued a tax bill totaling $59,648 for 2018 and 2019, including penalties. The couple challenged the assessment, but an administrative law judge ruled they failed to prove they had changed their domicile. The tax appeals tribunal later upheld that decision.
The couple could not be reached for comment, and their attorneys did not immediately respond to requests for comment.
About Post Author
