I am Rachel Williams, a Real Estate Advisor with The Premier Group at Compass, specializing in Delray Beach luxury homes and condos. I live in Delray and work these neighborhoods every day, and most of my buyers are relocating from New York, New Jersey, Boston and Miami. I moved here from California myself, so I have been on the other side of this process too.
This guide covers what New Yorkers actually need to handle when moving to Delray Beach, Boca Raton and the rest of Palm Beach County: taxes, residency, the homestead exemption, your license and car, and how to choose where to land. Numbers here are a starting point, since prices and rules move fast, and when I can't confirm something, I'll say so.
Does Florida have a state income tax?
No. Florida does not have a personal state income tax, and for most New Yorkers this is the reason the conversation starts.
Here is what you are leaving behind. New York State's top income tax rate is 10.9% for 2026, and New York City residents pay an additional city tax of 3.078% to 3.876%. At the top, that is a combined state and city rate of 14.776% before federal taxes.
One important note: leaving New York for tax purposes is not just a change of address. New York looks closely at where you actually live, work and keep your life. Talk to a CPA who handles New York residency audits before you assume your first Florida year is clean
What will my 2026 deadlines look like once I move?
Once you establish Florida residency, the clock starts on a few things. According to the Florida Department of Highway Safety and Motor Vehicles:
Driver license: You have 30 days after establishing residency to get a Florida license. You apply in person and take a vision test, and with a valid out-of-state license you may not need a written or road test.
• Car insurance and registration: You need a Florida insurance policy from a Florida-licensed agent, and you must title and register your vehicle within 10 days of establishing residency.
Book your driver license appointment early. In season, Palm Beach County offices fill up fast, and the 10-day vehicle deadline is the one people miss most.
When do I become a Florida resident?
Florida looks at your actions, not just your intentions. The FLHSMV lists things like taking a job in Florida and registering to vote here as signs you have established residency.
For taxes and homestead, the practical move is to make Florida your home on paper and in real life: Florida license, Florida car registration, Florida voter registration, and a Florida address on your bank accounts, tax returns and insurance. The more consistent that picture is, the stronger your position.
How does the Florida homestead exemption work?
If you buy a home and it becomes your permanent residence, you may qualify for a homestead exemption that lowers your taxable value. The Palm Beach County Property Appraiser sets the basic rules:
• You must own and live in the home as your permanent residence as of January 1.
• You must file by March 1 of the year you want it to apply.
• If your home is rented on January 1, you lose the exemption for that year.
For the 2026 tax year, the exemption is worth up to $51,411 in assessed value, made up of $25,000 that applies to all taxes and another $26,411 that applies to non-school taxes. Homestead also comes with the Save Our Homes cap, which limits yearly increases in your assessed value to 3% or the change in the Consumer Price Index, whichever is lower.
So the timing matters. If you close on December 15 and move in, you can file for the next year. If you close on January 5, you wait a full extra year.
If you buy a home and it becomes your permanent residence, you may qualify for a homestead exemption that lowers your taxable value. The Palm Beach County Property Appraiser sets the basic rules:
• You must own and live in the home as your permanent residence as of January 1.
• You must file by March 1 of the year you want it to apply.
• If your home is rented on January 1, you lose the exemption for that year.
For the 2026 tax year, the exemption is worth up to $51,411 in assessed value, made up of $25,000 that applies to all taxes and another $26,411 that applies to non-school taxes. Homestead also comes with the Save Our Homes cap, which limits yearly increases in your assessed value to 3% or the change in the Consumer Price Index, whichever is lower.
So the timing matters. If you close on December 15 and move in, you can file for the next year. If you close on January 5, you wait a full extra year.
Why moving before December 31, 2026 could matter
This is the part every New Yorker thinking about a 2026 or 2027 move should read twice.
Florida voters will decide Amendment 3 on November 3, 2026. It needs 60% of the vote to pass. If it passes, here is how it would work, based on guidance published by Florida county property appraisers:
• The non-school homestead exemption would rise to up to $150,000 starting January 1, 2027, and up to $250,000 starting January 1, 2028.
• People who are permanent Florida residents as of December 31, 2026 would be eligible for the larger amounts, even if they buy a home later.
• People who become Florida residents on or after January 1, 2027 would start with a $50,000 exemption, and only qualify for the larger amount after keeping a homestead exemption for four years.
• School taxes would still apply. Only the first $25,000 stays exempt from school taxes.
To be clear, this does not eliminate property taxes, and nothing changes unless voters approve it. I also cannot confirm yet exactly how the state will prove residency as of December 31, 2026, since that depends on implementing legislation. But if you were already planning to move in the next year, this is a real reason to talk timing now, not in January. I'll update this post after the November 3 results.
What is the sales tax in Palm Beach County?
As of January 1, 2026, the Palm Beach County sales tax rate is 6.5%: the 6% state rate plus a 0.5% school surtax. It dropped from 7% when the county's old 1% infrastructure tax expired.
Cost of living: New York City vs. Delray Beach and Boca Raton
I won't give you one tidy percentage, because I cannot confirm a single number that holds up for every buyer. What I can tell you is where the money actually shifts.
Where you usually save: state and city income tax, and in many cases more home for the money compared to Manhattan or Brooklyn.
Where New Yorkers get surprised:
• Homeowners insurance. This is the line item that changes deals here. Get quotes before you are under contract, not after.
• Flood zones. Two homes a few blocks apart can have very different flood insurance costs. Check the flood zone on every property you like.
• HOA and condo fees. In older condo buildings, look closely at reserves and any planned assessments.
• Your first-year property tax bill. After a sale, the assessed value resets close to market value, and the seller's homestead savings don't transfer to you. Do not budget off the current owner's taxes.
You will likely spend less on income tax and more on insurance than you expect. Plan for both.
Why New Yorkers are choosing Delray Beach and Boca Raton
Taxes start the conversation, but they're rarely the reason people stay. Here's what my New York clients tell me they love once they're here. For an honest look at both sides, watch my video Living in Delray Beach Florida: The Pros & Cons Nobody Talks About.
• Winter becomes your best season. No more slush, salt stains or six months of coats. December through April is when Delray and Boca are at their best. Just know you're trading that for a hot, humid summer and hurricane season.
• The beach is part of everyday life. Both cities sit right on the Atlantic. A morning walk or a sunset swim is a Tuesday thing, not a summer weekend trip out east.
• More space for your money. Compared to Manhattan or Brooklyn, many buyers get more square footage, outdoor space, a pool or a garage at a similar budget.
• Same time zone as New York. You're still on Eastern time, so work calls, family calls and the markets all line up.
• Easy trips back north. Palm Beach International and Fort Lauderdale airports are both a drive away, with nonstop flights to the New York area. Weekends back home for a birthday or a game are very doable.
• You don't give up good food or a social life. Atlantic Avenue in Delray and Mizner Park in Boca mean great restaurants, bars and things to do, without fighting for a reservation two weeks out. Here are my top 10 dinner picks in Delray Beach.
• An outdoor lifestyle all year. Boating on the Intracoastal, golf, tennis, pickleball and biking along A1A are year-round, not seasonal.
• You won't be the only New Yorker. Many of my buyers come from New York and New Jersey, so you'll meet plenty of people who made the same move.
• Flexibility if you're not ready to fully leave. A lock-and-leave condo lets you split time between New York and Florida while you figure out your long-term plan.
• Keeping more of what you earn. With no state income tax, the savings can go toward the house, travel or the life you actually moved here for.
Delray Beach or Boca Raton? What each city does well for New Yorkers
Most of my New York buyers end up choosing between these two cities. They're about 15 minutes apart off-season, closer to 25 on a Saturday in season, and they share the same coastline and county. But they live very differently. Here's what each one does well and who it tends to fit.
What Delray Beach does well
• A downtown you can actually walk. East Atlantic Avenue runs from Swinton Avenue to A1A and the ocean, lined with independent restaurants, bars and boutiques. If you're used to walking to dinner in Manhattan or Brooklyn, this is the closest feel you'll find in Palm Beach County.
• Village scale, not a city. Height limits in the downtown core keep towers out, so Delray stays low-rise and feels like a beach town.
• Arts and culture close by. Old School Square anchors the cultural side, and Pineapple Grove, north of Atlantic, is a growing arts and dining scene that connects right into the main strip.
• Historic homes with character. Historic districts like Del-Ida Park, Old School Square and Osceola Park offer older homes with real personality, close to downtown.
• An easy swap from a New York apartment. Downtown condo buildings like Ocean City Lofts, City Walk and Cannery Row give you lock-and-leave living a few blocks from Atlantic.
• Room to spread out west. West Delray has gated country clubs like Addison Reserve, Mizner Country Club and Delaire, plus one of the deepest 55+ markets in South Florida. See my Best 55+ Communities in Delray Beach guide and The Best Places to Live in Delray Beach for Golfers.
The trade-off: In East Delray, the trade-off is traffic, especially in season, not noise. Homes close to Atlantic Avenue are limited and priced to match.
I break down the different parts of the city in Where Are the Best Areas to Live in Delray Beach, Florida? East, Central, and West Delray Explained (2026), and compare the two sides of town in West Delray vs East Delray: Which Side Is Right For You?
What Boca Raton does well
• A bigger, more complete city. Boca is Palm Beach County's largest city by population, so you get more shopping, more services and more choice in just about everything.
• Mizner Park. Boca's open-air downtown has dining, shopping, the Boca Raton Museum of Art and the Mizner Park Amphitheater, all in one walkable core.
• Country club living. Boca has one of the densest concentrations of country clubs in Florida, including The Polo Club, Boca West, Broken Sound, St. Andrews and Royal Palm Yacht and Country Club.
• Highly rated public schools. Boca's public schools are consistently A-rated by the Palm Beach County School District. Always verify the current assignment for a specific address.
• Healthcare and a university. Boca Raton Regional Hospital is one of the largest medical centers in South County, and Florida Atlantic University is headquartered here.
• Easier trips back north. Boca has a Brightline station, so the train to Fort Lauderdale, Miami, West Palm Beach and Orlando is right in town.
The trade-off: Outside of downtown, Boca is more spread out and car-dependent, and it feels more suburban than Delray's village vibe. HOA and club fees in gated communities can add up fast, so ask for the full cost early.
How to decide
If you want... | Lean toward |
Walking to dinner, bars and the beach | Delray Beach (East) |
A low-rise, beach-town feel | Delray Beach |
Historic homes with character | Delray Beach |
A bigger-city downtown like Mizner Park | Boca Raton |
Country club and golf living | Boca Raton (West Delray has strong options too) |
More shopping, services and space | Boca Raton |
A train station in town | Boca Raton |
A lock-and-leave condo near the action | Either: downtown Delray or downtown Boca |
Both cities offer a wide range of price points, so the decision usually comes down to lifestyle, not budget.
Some of my clients want Boca-style gated living with Delray's downtown nearby. If that sounds like you, communities like Andover, Oakmont and Fox Chase are worth a look.
My quick rule for New Yorkers: if your favorite part of the city is walking out the door to dinner, start in Delray. If you want more space, club amenities and a little more polish, start in Boca. Tour both before you decide. For the full county picture, read Where to Live in South Florida: The Complete 2026 Palm Beach County City-by-City Guide for Relocation Buyers.
Is my Delray Beach address actually inside Delray city limits?
Not always, and this one catches people. A Delray Beach or Boca Raton mailing address does not guarantee the home is inside that city. Some homes with a Delray address sit in unincorporated Palm Beach County.
Why it matters: city limits can affect your property tax rate, which services you get (police, fire, trash), and what rules apply to the home. Before you fall for a house, look up the parcel on the Palm Beach County Property Appraiser's website and check which municipality it falls in. I check this on every property I show.
Should I rent before I buy in Delray Beach?
My honest answer: rent if you truly don't know the area yet, buy if you do.
Renting for a few months makes sense if you have never spent real time here outside of a winter vacation. Delray in August feels different than Delray in February, and East Delray lives very differently than West Delray. If that is you, start with Is Delray Beach a Good Place to Live? 10 Reasons People Are Moving Here.
But renting has a cost beyond the rent. You are not building equity, you could miss the homestead filing window, and with Amendment 3 on the ballot, the timing of when you become a Florida resident may matter more than usual. Renting while you establish residency and shop is a smart middle path for a lot of my clients.
One more thing: if you plan to rent out a condo later, check the building's rental rules before you buy. Many associations limit how often or how soon you can lease.
What to do before you move
1. Talk to a CPA about your New York exit and residency plan.
2. Decide your timing around December 31, 2026 and the Amendment 3 results.
3. Get insurance quotes on the type of home you want before you shop seriously.
4. Visit in the off-season if you can, not just in winter.
5. Narrow it to two or three areas so your tour days actually count.
6. Book your FLHSMV appointment as soon as you have a move date.
7. Mark January 1 and March 1 on your calendar for homestead.
For a feel of daily life here, watch my video Living in Delray Beach Florida: The Pros & Cons Nobody Talks About. And once you land, my Best Restaurants in Delray Beach for Dinner (2026) list will get you through your first month.
Frequently Asked Questions
Q1: How do I move to Florida from New York?
A: Pick your area, get a Florida driver license within 30 days of establishing residency, register your car with Florida insurance within 10 days, register to vote, and move your accounts and tax filings to your Florida address. If you buy a home you live in, file for the homestead exemption by March 1. Talk to a CPA about leaving New York for tax purposes before you move.
Q2: Does Florida have a state income tax?
A: No. Florida has no personal state income tax. New York State's top rate is 10.9% for 2026, and New York City residents pay an additional 3.078% to 3.876% city tax.
Q3: How long do I have to get a Florida driver license after moving?
A: 30 days after establishing Florida residency. You apply in person, take a vision test, and with a valid out-of-state license you may not need a written or road test.
Q4: How long do I have to register my car in Florida after moving?
A: 10 days after establishing residency. You need Florida auto insurance from a Florida-licensed agent before you can title and register the vehicle.
Q5: Do I have to be a Florida resident to get the homestead exemption?
A: Yes. You must own the home and live in it as your permanent residence as of January 1, and file with the Palm Beach County Property Appraiser by March 1. If the home is rented on January 1, you lose the exemption for that year.
Q6: What is Florida Amendment 3 and why does it matter if I'm moving from New York?
A: Amendment 3 is on the November 3, 2026 ballot and needs 60% to pass. If approved, it would raise the non-school homestead exemption to up to $150,000 in 2027 and up to $250,000 in 2028 for people who are Florida residents by December 31, 2026. New residents starting January 1, 2027 or later would start at $50,000 and wait four years for the larger exemption. School taxes would still apply.
Q7: What is the sales tax in Palm Beach County?
A: 6.5% as of January 1, 2026: the 6% Florida rate plus a 0.5% school surtax.
Q8: Is a Delray Beach mailing address always inside Delray Beach city limits?
A: No. Some homes with a Delray Beach mailing address are in unincorporated Palm Beach County. Check the parcel's municipality on the Palm Beach County Property Appraiser's website before you buy.
Q9: Should I rent before I buy in Delray Beach?
A: Rent if you don't know the area well yet, especially outside of winter. Buy if you already know where you want to live. Renting while you establish residency and shop is a good middle option for many relocation buyers.
Q10: Is Delray Beach or Boca Raton better for someone moving from New York?
A: Delray Beach fits buyers who want a walkable, low-rise downtown with restaurants and the beach close by. Boca Raton fits buyers who want a larger city, Mizner Park, master-planned communities and country club living. Both offer a wide price range, so the decision usually comes down to lifestyle.
Q11: Why are New Yorkers moving to Delray Beach and Boca Raton?
A: Beyond no state income tax, New Yorkers are drawn by year-round warm weather, everyday beach access, more space for the money, the same Eastern time zone, easy nonstop flights back to New York, and strong dining scenes on Atlantic Avenue in Delray and Mizner Park in Boca.
Ready to plan your move?
If you are moving from New York and weighing Delray Beach, Boca Raton or somewhere else in Palm Beach County, call me. In one conversation we can sort out your timing, your must-haves and which neighborhoods are worth a tour. The Premier Group helps relocation buyers every week, and we can make this a lot simpler than it looks from New York.
Rachel Williams | Real Estate Advisor and REALTOR
The Premier Group at Compass
Serving Delray Beach • Boca Raton • Palm Beach County
561-900-5477
403 N Swinton Ave Delray Beach, FL 3344
