Chronic NY Gubernator'l Candidate Changing Address

Moving to a state without a personal income tax will save him at least $5 million a year, or $13,800 a day.

That amount could go a long way even in New York. The $131.8 billion budget adopted in April included removing $5 million by reducing the hours of many state parks and historic sites, setting a hiring freeze and consolidating services.

Founder of Paychex Inc., a payroll-processing company that earned him super-rich status, Golisano said he expects to keep a home near Rochester but might sell a summer retreat in the nearby Finger Lakes region.

To qualify as a Florida resident for tax purposes, Golisano has to live there at least 184 days a year — ruling out the prospect of him running for New York governor in 2010.

According to the state constitution, no person shall be eligible to become governor who is not a resident for "five years next preceding the election."

"The question turns on what is a definition of residency, and I would presume if he's purposefully establishing residency in another state, then he is no longer resident in New York," said Gerald Benjamin, a political science professor and former dean at the State University of New York at New Paltz.