Deciding where to claim residency is an important consideration when you own two homes. Many people ,especially retirees or individuals nearing retirement, should carefully check this out before choosing a state for residency.
Some states, like Pennsylvania, have more favorable tax rates than Maryland. The Retirement Living Information Center provides a state-by-state guide to taxes.
Keep in mind, if an individual is receiving earned income, this can be taxable in the state where the income is received, even if the individual lives in another state. Differing tax rates between states can have a significant impact on your bottom line "after tax" income when picking where to claim residency.