Never has Google failed me more than it did on trying to answer this question. :D Are there any folks on the board who are residents of N.C. or Florida and own property in both states? I've been looking at summer property up in the mountains of N.C., but am concerned I might get roped into having to file state income tax returns if I own property there. Curious if anyone knows what the rules are. (or does anyone know of a good tax / real estate attorney up in the Raleigh / Chapel Hill area?)