So what if you have apartments in 3 states, 2 with high taxes, one with none, and 365/3 = 121 2/3. Pick a low tax state that has nice weather in the winter, say

So what if you have apartments in 3 states, 2 with high taxes, one with none, and 365/3 = 121 2/3. Pick a low tax state that has nice weather in the winter, say Florida. So 123 days in florida, 121 days in NY, 121 days in cali. Then you owe no tax. If you really wanted to screw things up you could pick a 4th state say the us virgin islands just for bureaucratic fun.