“According to the 2020 Georgia code, residence of the state can be rescinded if an individual moves to another state "with the intention of making it such person's residence."
It adds: "If a person removes to another state with the intention of remaining there an indefinite time
and making such state such person's place of residence, such person shall be considered to have lost such person's residence in this state."
“Arguably by listing a property in Dallas as his "principal residence" Walker made the property his "place of residence" under Georgia state law.”
“Speaking to CNN a tax official from Tarrant County, where Walker's Dallas home is located, confirmed the former NFL running back claimed a principal residence tax exemption for the property in both 2021 and 2022.”