In a series of tweets, Trump wrote that the Empire State would "always have a special place" in his heart, while adding that "few have been treated worse" by its leadership despite paying "millions" in taxes.
The news of Trump moving his residence to Palm Beach emerged earlier Friday, prompting New York's Governor Andrew Cuomo to respond on Twitter: "Good riddance."
New York remains among a number of high-tax states contending with an exodus of residents to lower-tax states – a trend that has ramped up after state and local tax (SALT) deductions were capped at $10,000 under the Tax Cuts and Jobs Act. Florida has no statewide income tax, estate tax or inheritance tax. Meanwhile, New York's top income tax rate is more than 8 percent.