I'm in the process of switching my domicile to Florida since I don't live in the house that I own (I rent it out). I actually have spent a fair amount of time here and will continue to do so this year- but future years will hopefully be much less. I'm doing it from a state income tax perspective (or lack there of).
People do the same thing with Texas and South Dakota- but again, it's a state income tax thing (and partly insurance costs). It has little to nothing to do with avoiding property taxes - that's Montana (and it's legality is seemingly questionable).
In Florida, this mail service helps layout the whole process:
In one of their documents, they describe this scenario:
If your vehicle or boat was purchased less than six months from the date of application you must submit proof of what sales/use tax was paid. If you paid less than the Florida sales/use tax rate then you will be required to pay the difference. In Clay County the tax rate is 7% for vehicles or boats less than $5,000 and 6% + $50 for a vehicle or boat over $5,000.
If your vehicle/vessel was purchased beyond six months from the date of application there is no sales/use tax obligation.
Don't know if that helps or hinders you.
IMO, what you're thinking of is the Montana LLC "loophole".