A pair of Empire State snowbirds just learned it’s not easy to fly the coop. An upstate couple who relocated to Florida is still on the hook for a $60,000 New York tax bill because they didn’t prove their Sunshine State pad was their main residence, the state tax panel ruled in a recent bombshell decision. John Hoff and his wife, Kathleen Ocorr-Hoff, kept cashing paychecks here and didn’t give up their local country club memberships, the tax…