If the money was close, his agent should have advised him to stay in Frisco. I would have. NYS Smith will be paying 9-10% in state income taxes. That is a huge chunk of change for someone in his tax bracket. I'd like to see his face when he has to write that check.
The thing is with state income taxes, also depends what state you list your permanent residence.
If he keeps his home in Texas, and rents in NY / NJ area. He may be able to get a chunk of that money back.
He still had to pay taxes in other states last season for the road games. So players can file for a return. Now not sure how that works with major leagues sports, becasue they consider it an entertainment tax, so maybe they can't file for reimbursement.
I know when I traveled around for my work, I spent up to 6 months in in state that had taxes, I got most of that money back in a tax return.
I claimed either Florida or Texas as my residence, which of course both do not have state taxes. Once I got more established in Texas, then that is my main residence of course.
As I also claimed one of my properties for per diem purposes. Which player also may be able to do, if he keeps his home in Texas.