NEW YORK — President Donald Trump — who said he could step out of his Fifth Avenue home, shoot someone, and not lose any voters — is forsaking Manhattan for the warm ocean breezes of Palm Beach, Fla.

Trump, who was born in Queens and proud of his image as a savvy Manhattan real estate mogul, in September filed papers in Palm Beach County Court saying he will make his Mar-a-Lago resort his “permanent home.” First lady Melania Trump filed a similar document.

Both Trumps reported they also maintained homes at 1600 Pennsylvania Ave. in Washington — the White House — as well as 900 Lamington Road in Bedminster, N.J., site of the Trump National Golf Club. The Trumps listed 721 Fifth Ave. — Trump Tower — as a place they “formerly resided.”

The documents filed in the West Palm Beach courthouse give no reason for the move.

Unlike New York, Florida has no state income tax, and its 6% sales tax is less than the combined city and state levies of 8.875% charged in New York City. And Trump’s support for scaling back the deductibility of state and local taxes from federal income taxes has made New York even more expensive for high earners.

New York Gov. Andrew Cuomo had an answer for that one on Thursday night.

“Good riddance,” Cuomo tweeted. “It’s not like @realDonaldTrump

paid taxes here anyway... He's all yours, Florida."