President Trump and first lady Melania Trump filed documents in late September to change their primary residence from Manhattan to Palm Beach, Florida, The New York Times reports. In a “declaration of domicile” submitted to Palm Beach County Circuit Court, the Trumps said their permanent residence with be the Mar-a-Lago Club resort. The document states the Trumps formerly lived in New York’s Trump Tower, and have “other places of abode” that include the White House and Trump’s Bedminster, New Jersey, golf club. According to NBC News, the president has spent 99 days at his Florida resort and only 20 at Trump Tower since becoming president. In a series of Thursday night tweets, Trump said he has been “treated very badly by the political leaders” both in New York City and New York state despite paying millions in taxes. “I hated having to make this decision, but in the end it will be best for all concerned,” he wrote.
One source told the Times Trump changed his place of residence primarily for tax reasons, as Florida does not have any state income or inheritance tax. The source also said the president was angry that the Manhattan district attorney had subpoenaed his tax returns, which have not yet been released. The change in residence is reportedly not expected to affect the Manhattan DA’s case.