[jandrewrogers]

In my experience, California still tries to claim tax residency based on owning a house there (on the basis that it is not a rental in this case), despite moving out of State a decade prior and visiting infrequently. It doesn't matter if you own a house, have a job, and all the other accoutrements of a life in another State, they'll still harass you about paying income tax. Even if you are staying in the country but in another State, it still might be a good idea to dispose of all CA-based property.

When it comes to taxes, California has a serious stalker vibe.