The Financial Times reports that the billionaires who left the state last year, seemingly for the express purpose of not having their assets taxed, will more than likely be subject to “an intrusive residency audit to test whether they still have to pay the 5 percent levy” should the ballot measure pass. As the paper notes, “California has a history of aggressively pursuing individuals it claims are still resident for tax purposes” and is absolutely not going to just accept a house deed as proof. Instead, an investigation “can involve checking ownership of property and where a taxpayer’s children are enrolled in school, but also where their cars are registered, where they have a doctor, vet and bank accounts, and whether they left items of sentimental value in California,” and the California’s Franchise Tax Board examines if a taxpayer “substantially severed his California connections upon his departure or whether he maintained his California connections in readiness for his return,” per its handbook.