US president, Donald Trump, has successfully changed his address of residence from New York where he was born and literally lived all his life, to Florida because he has been treated unfairly by New York State tax laws.

The president filed a “declaration of domicile” last month saying that his property in Palm Beach will be his permanent residence.

The lifelong New Yorker has officially become a Florida man. Donald Trump changed his primary residence from Manhattan to Mar-a-Lago – the exclusive golf club that he has referred to as the “winter White House”.

“I cherish New York,” Trump said in a tweet on Thursday. But, he added, “despite the fact that I pay millions of dollars in city, state and local taxes each year, I have been treated very badly by the political leaders of both the city and state.”

“If I maintain another place or places of abode in some other state or states, I hereby declare that my above-described residence and abode in the State of Florida constitutes my predominant and principal home, and I intend to continue it permanently as such,” reads the “declaration of domicile” that the president filed.

His other “place or places of abode” include 1600 Pennsylvania Avenue – the White House – and his private golf club in Bedminster, New Jersey.

The Trump Tower in Manhattan was Trump’s primary residence since 1983, but he has spent little time there since becoming president. According to NBC News, Trump has spent 99 days at Mar-a-Lago, and only 20 days at Trump Tower since taking office.

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White House officials declined to say why Mr Trump changed his primary residence, but a person close to the president said the reasons were primarily for tax purposes.

In his Twitter posts on Thursday night, the president claimed that he paid “millions of dollars in city, state and local taxes each year.” There is no way to fact-check his assertion; he has never released his tax returns.

Mr Trump, who is deeply unpopular in New York, was infuriated by a subpoena filed by Cyrus R. Vance Jr., the Manhattan district attorney, seeking the tax returns, the person close to the president said.

Changing his residence to Florida is not expected to have any effect on Mr Vance’s case, which Mr Trump has sought to thwart with a federal lawsuit.

It was unclear how much time he would spend in New York in the future or if he would keep his triplex at the top of Trump Tower. Under New York law, if he spends more than 184 days a year there, he will have to pay state income taxes.

Florida, which does not have a state income tax or inheritance tax, has long been a place for the wealthy to escape the higher taxes of the Northeast.

Trump remains unpopular in his home state of New York and has expressed frustrations at a Manhattan district attorney’s subpoena seeking the president’s tax returns.

Some New York leaders shared the sentiment. “Good riddance,” Gov. Andrew M. Cuomo tweeted. “It’s not like Mr Trump paid taxes here anyway. He’s all yours, Florida.”

In the documents, Mr Trump said he “formerly resided at 721 Fifth Avenue,” referring to Trump Tower. That has been his primary residence since he moved into the skyscraper off 57th Street in Midtown Manhattan in 1983.

David Pratt, a partner at Proskauer Rose and one of the authors of the Florida Bar Journal piece, said Mr Trump had probably changed his primary residence for the same reason other people have left New York.

“What he’s doing is not any different than what a lot of individuals from New York are doing, and they’re becoming Florida residents,” Mr Pratt said.

Mr Trump is due to travel to New York City this weekend for an event at Madison Square Garden, the rare instance of him visiting when he has no fund-raiser or official event scheduled. He is due to spend Saturday night at Trump Tower.

Since he became president, Mar-a-Lago remains Mr Trump’s favoured retreat. He has a residence on the grounds, enjoys easy access to one of his nearby golf clubs, entertains foreign visitors like Prime Minister Shinzo Abe of Japan and also plays host to a regular cast of visitors and members.

Still, Manhattan has been like Oz to him.

“I believed, perhaps to an irrational degree, that Manhattan was always going to be the best place to live — the centre of the world,” Mr Trump wrote in his book “The Art of the Deal.”


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