I have no problem with this. You can choose to live in any state you want. I used to live in California and then I left because it was becoming a total toilet and I never looked back. But to try and game the system where you really still essentially live there but are bullshitting that your vacation home in a lower tax state is your primary residence - well that's fraud and frankly they need to start criminally prosecuting more of that as well. I haven't set foot in California in 14 years so I think I am safe.