It’s not. State’s can’t impose exit taxes. What they are doing, however is auditing people leaving at higher rates, and some states are taking chunks of the emigrating resident’s home sales either as property tax payment insurance or as a special tax on capital gains stemming from the former resident’s sale.
Weaponizing taxes. Who wants to give these people more control?
There are already people well-versed in tax sheltering, but it may emerge as a more broadly demanded expertise in the coming years.