Probably lives up there to avoid the taxes.
5 seconds sound clip from the How the Grinch Stole Christmas (2000) movie soundboard.
You can hear this line at 01:05:29 in the Blu-ray version of the movie.
Quote context
[...]
- You have termites in your smile.
- You have all the tender sweetness of a seasick crocodile, Mr. Grinch.
- Given the choice between you I'd take the seasick crocodile.
- Fat boy should be finishing up anytime now.
- Talk about a recluse. He only comes out once a year, and he never catches any flak for it!
- Probably lives up there to avoid the taxes.
- Oopsie. Forgot about the reindeer.
- Did that stop the old Grinch? No.
- If I can't find a reindeer, I'll make one instead.
- Oh, Max!
[...]