According to documents seen by the New York Times, the president-who was born in Queens and has described himself as a lifelong New York City resident-changed his "primary residence" from Manhattan to Palm Beach, Florida around a month ago.
Mr Trump said he cherished NY.
The First Lady, who reportedly loves New York and travels back there frequently, has filed a "declaration of domicile" to Trump's Mar-a-Lago resort, according to The New York Times.
"Good riddance", Gov. Andrew Cuomo tweeted.
"He's all yours, Florida".
In the document, dated September 27, Trump said that "I formerly resided at 721 Fifth Avenue" in NY, the address of Trump Tower. "Other places of abode" were listed as 1600 Pennsylvania Avenue (address of the White House) and Trump's private golf club in Bedminster, New Jersey.
Trump has never released his state or federal taxes, so it's not possible to verify his claim of paying "millions of dollars" in taxes. It's not like [Trump] paid taxes here anyway ...
Even after the family reunited at the White House, they kept their home in NY, but the president visited there far less often than Mar-a-Lago.
Trump confirmed the move in a statement late Thursday. But in changing his residence to Florida, he would most likely be avoiding New York state's top tax rate of almost 9% and New York City's top rate of almost 4%.
Trump Tower serves as both his residence and the headquarters of the Trump Organization, his real estate company. Since becoming president, Trump has spent 99 days at Mar-a-Lago compared with 20 days at Trump Tower.
"The fight will continue, and I think it is a desperate legal move where he's now going to argue 'Well the state should have no right to my taxes because I moved out, I'm a Florida resident, '" Cuomo said on MSNBC.
'Few have been treated worse.
In a mocking monologue Friday morning, longtime New York City morning news anchor Pat Kiernan also sharply criticized the president for the move - specifically the cost and inconvenience the city has borne protecting the perimeter of Trump Tower in Manhattan.
NY is 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.