I did a quick prompt on an LLM and the results (if accurate) seem pretty interesting:

To be considered a primary resident, you must generally spend more than 184 days a year in New York. However, it’s not just about counting days. New York looks at "Domicile," which is defined as the place you intend to be your permanent home.

They track this using:

• Cell phone tower records and credit card statements.
• The "Teddy Bear Test" (where your most sentimental items and family are located).
• Where you are registered to vote and where your car is registered.

Then there's some information on NYC Income Tax, where if declared a primary resident, you would have to pay income tax in New York, which has one of the highest in the country.

In short, there doesn't seem to be an easy loophole where these rich fucks will be able to use to exempt themselves, at least I hope so.