It's a good thing to try, we'll see what happens. It's interesting to see the CEO immediately threatened to pull jobs and move them to Miami. That's to be expected to some degree. The way it works that sometime a small hike is enough to trigger the behavior. It could be in protest or as a sign of more tax hikes to come.

This is also some opportunity for intra-state and intra-city arbitrage where random cities and states lean into the controversy and start offering tax incentives for the "sad" and "offended" egos of wealthy of NYC to move there. That often happens to companies, where states, sometimes down South offer such "deals" to move company headquarters from higher tax states up North.

But at the same time, this might encourage some wealthy people who "fled" to Florida to return back and make New York their primary residence.

I also see slew of loopholes popping up, couples divorcing so each can claim on of the residences as "primary"