It is important for California income tax purposes that you make an accurate determination of your residency status. You must be continuously physically present in California for more than one year (366 days) immediately prior to the residence determination date.The short answer is that you must be in your 'home state' more days than in your California home to avoid the state's taxation. One of the foremost factors in any property tax reassessment exclusion is a requirement of primary residence or principal place of residence.