I’m originally from New York. I spent twenty-six-plus years as a top producer with Coldwell Banker in Massachusetts before relocating to Boca Raton in January 2024 — and the largest single share of my Boca clients comes from where I grew up: Westchester, the Hudson Valley, Long Island, and Manhattan. If you’re reading this, you probably already know two things: your New York property tax bill is staggering, and the math of leaving has gotten too compelling to ignore. This guide is written specifically for Westchester and Hudson Valley buyers — the audience I see most often crossing my doorstep — and covers what your home actually buys here, how the tax math really works, where New York transplants cluster, and how to time a dual closing without losing your mind.
Why Westchester and Hudson Valley Residents Are Choosing Boca Raton in 2026
New York’s outbound flow to Florida remains the largest single state-to-state migration corridor in the country — New York lost a net 130,145 residents in 2024, and more than 50,000 New Yorkers moved to Florida that year alone, with high earners overrepresented (U.S. Census Bureau migration data). The IRS migration data continues to show the same pattern, and Boca Raton specifically has become one of the most concentrated landing spots for Westchester, Rockland, Putnam, and Dutchess County relocators.
Three buyer profiles dominate the Westchester-to-Boca flow:
- Pre-retirement empty nesters from Rye, Scarsdale, Bronxville, Chappaqua, Bedford, and Larchmont. Kids are out of the New York public/private school orbit, and the $30K–$60K annual property tax bill on a $1.5M–$3M home no longer makes sense.
- Liquidity-event owners and executives — business sales, IPOs, deferred compensation crystallizing, partner-track payouts. Establishing Florida domicile before the event can save seven figures on a single transaction.
- Hudson Valley and Westchester retirees moving to escape New York’s combination of state income tax, the estate tax cliff, and Westchester’s nation-leading property tax burden.
What unites them: they’re tax-aware, they expect a polished landing, and they want an agent who understands both New York’s residency audit reality and South Florida’s specific market.
The Real Cost-of-Living Difference (Westchester vs. Boca Raton)
Westchester homeowners are not generally moving to save on groceries. They’re moving for the structural advantage in three categories: state and local income tax, property tax, and estate tax exposure. That said, the day-to-day delta matters too.
| Category | Boca Raton vs. Westchester |
| State + local income tax | Florida 0% vs. NY state 4–10.9% + NYC city tax 3.078–3.876% if applicable |
| Property tax (effective rate) | Boca generally lower; Westchester average ~$18,400 — highest in the nation on a dollar basis |
| Estate tax exposure | None in FL; NY cliff at $7.35M with full exemption phase-out |
| Homeowner’s insurance | Florida higher (wind/flood); offsets some property tax savings |
| Restaurants, groceries, services | Boca 20–28% lower than Westchester equivalent |
| Heating costs | Effectively zero; AC cost rises May–October |
Westchester County’s average property tax bill is $18,386 per year — the highest of any county in the nation on a dollar basis (ATTOM 2025 property tax report). For owners of $1.5M–$5M Westchester homes, the actual bill commonly lands at $30,000–$80,000 annually. Boca property taxes on equivalent value typically run 30–50% lower in dollar terms, and the Save Our Homes 3% cap locks in assessment increases going forward — something Westchester simply does not offer.
New York Tax Advantages You Capture by Establishing Florida Domicile
This is where the move pays for itself, and the numbers for Westchester/Hudson Valley high earners are usually overwhelming.
State income tax — eliminated. New York imposes a progressive state income tax with nine brackets ranging from 3.9% to 10.9% for 2026, after a modest cut to the lower brackets in the FY2026 state budget (CBIZ: NY FY2026 budget tax changes). The 9.65% bracket kicks in at approximately $1.08M for single filers and $2.16M for joint filers; the 10.3% bracket above $5M; and the 10.9% top rate applies above $25M. These rates were originally temporary but were extended through 2032 in the FY 2026 state budget (NYC Comptroller’s Office). NYC residents pay an additional 3.078–3.876% city income tax on top. Florida charges zero — on wages, capital gains, dividends, interest, business income, pensions, IRA distributions, and Social Security alike.
Worked savings examples by income band:
| Annual income | Approx. NY state tax (Westchester filer) | FL state tax | Annual savings |
| $500,000 | ~$38,000 | $0 | ~$38,000 |
| $1,000,000 | ~$85,000 | $0 | ~$85,000 |
| $2,000,000 | ~$170,000 | $0 | ~$170,000 |
| $10M liquidity event | ~$890,000 in NY tax | $0 | ~$890,000 |
Source: NY Dept. of Taxation and Finance. NYC residents add 3.078–3.876% city income tax on top of state.
Estate tax — and the New York “cliff.” This is the trap most Westchester owners don’t fully understand until they sit with their estate attorney. For 2026, New York’s estate tax exemption is $7,350,000 (Twomey Latham 2026 update). If your taxable estate exceeds 105% of that — roughly $7,717,500 — you lose the exemption entirely and the first dollar of your estate is taxed, with rates climbing from 3.06% to 16% (Central New York Community Foundation). An $8 million estate can owe $400,000–$800,000 in New York state estate tax that would be zero in Florida. For Westchester families with appreciated real estate, retirement accounts, and equities, the cliff is often the single biggest reason to establish Florida domicile before death.
Property tax — and the Save Our Homes cap. Florida homestead reduces assessed value by up to $50,000 and — more importantly long-term — the Save Our Homes 3% cap limits annual increases in assessed value to the lower of 3% or CPI. Westchester owners are accustomed to school-tax-driven assessment growth that compounds with no statutory ceiling. The cap alone transforms long-term carrying cost predictability. File by March 1 of the year following purchase.
No tax on retirement income. Florida exempts Social Security, 401(k) distributions, IRA withdrawals, pensions, and annuities. New York taxes them at standard rates. A retired Westchester couple drawing $200,000 annually from retirement accounts can save $12,000–$16,000 per year just on this line.
The domicile question — and the New York audit. None of these advantages attach unless Florida is your true legal domicile, and New York runs one of the most aggressive residency-audit programs in the country. The state’s auditors specifically target former high-income filers who claim Florida residency while keeping significant New York ties. To defend a Florida domicile claim against a New York audit, you need:
- Physical presence in Florida exceeding 183 days per year (track every day; New York demands documentary proof — credit card statements, E-ZPass records, calendar entries)
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- No “permanent place of abode” available to you in New York — selling or full-time arms-length renting the Westchester home is the strongest evidence; if a spouse remains, this gets complicated
- Declaration of Domicile filed with Palm Beach County
- Florida driver’s license within 30 days, NY license surrendered
- Florida voter registration; NY registration cancelled
- Homestead exemption filed by March 1 of the year following closing
- Primary banking, brokerage, physician, dentist, attorney, and CPA relationships moved to Florida
- Wills, trusts, and estate documents redrafted under Florida law
I send every New York client a step-by-step NY → FL Tax & Domicile Savings Calculator that includes worked savings examples by income band and the full domicile-defense checklist.
Strategic timing matters. If a major income event is on the horizon — business sale, large bonus, exercised options, large capital gain, or substantial Roth conversion — establish Florida domicile 6–12 months before the event. New York will scrutinize the timing if you move and trigger the event in the same calendar year (Hodgson Russ: NY residency audit guide).
What Your Westchester or Hudson Valley Home Buys in Boca Raton
Below are realistic 2026 comparisons I run regularly with Westchester clients. These are illustrative; condition, lot, and exact neighborhood move the numbers.
$1.5M Bronxville colonial or Scarsdale four-bedroom → Updated East Boca single-family. You step into a fully renovated 3,500–4,500 sq ft home in established East Boca neighborhoods (Boca Square, Boca Villas, Spanish River Land), often with pool, 5–10 minute drive to the beach, walkable to Mizner Park. Your annual property tax bill drops meaningfully and your assessment growth is now capped at 3%.
$3M–$4.5M Rye waterfront or Chappaqua estate → Boca waterfront outside Royal Palm. This band opens up the intracoastal — waterfront single-family in East Boca, Lake Rogers, or Boca Bay Colony with private dockage and ocean access. Royal Palm Yacht & Country Club itself sits a tier higher: entry-level interior (non-waterfront) homes there currently start closer to $4M–$6M (Redfin: Royal Palm Yacht & Country Club housing market).
$6M–$15M+ Bedford or Pound Ridge estate → Royal Palm interior estate or Royal Palm waterfront entry point. This is the band where Royal Palm Yacht & Country Club itself comes into reach. Interior estates and the first deep-water Intracoastal frontage with private dockage start here; waterfront listings inside Royal Palm carry a median asking price near $12.2M (Redfin: Royal Palm Yacht & Country Club waterfront), and the community’s overall median sale price has run in the high-$6M to high-$8M range over the past year (Redfin: Royal Palm Yacht & Country Club housing market). Trophy waterfront climbs well past $20M — Royal Palm set a neighborhood record with a $75M sale in 2026 (Palm Beach Loan: record Royal Palm sale).
For supporting market data: Boca’s luxury single-family median sold price is $2,175,000, with homes moving in just 26 days on market and a 95.8% sale-to-list ratio — luxury inventory has tightened 14% year-over-year to 541 active listings (Institute for Luxury Home Marketing, June 2026). Waterfront inventory citywide currently shows 759 active waterfront listings with a median around $800K across all waterfront types (Redfin Boca waterfront).
The Boca Neighborhoods Where New Yorkers Cluster
After two years on the ground, here is where I’ve noticed Westchester and Hudson Valley clients migrating to, based on the New Yorkers they’re most likely to know already.
For the Rye / Scarsdale / Bronxville / Larchmont profile — established prestige with country-club anchoring:
- Royal Palm Yacht & Country Club — the gold standard. Deep-water dockage, private club, gated security. The Boca equivalent of being in Field Club Rye or Sleepy Hollow CC.
- Boca Bath & Tennis Club — established, beautifully landscaped, walkable to the beach. Tight-knit community feel.
- Spanish River Land — established, central, walkable, established New York transplant population.
For the Chappaqua / Bedford / Mount Kisco profile — quieter, established, mature canopy:
- Old Floresta — historic, low-density, mature trees. The closest Boca neighborhood to feeling like a Westchester back-road enclave.
- Boca Inlet, Por La Mar — established East Boca with character and walkable beach access.
For the equity-club lifestyle (Westchester CC, Quaker Ridge, Winged Foot orientation):
All four are equity-club communities with golf, tennis, pickleball, dining, and active social calendars. Outsized concentrations of Westchester and Long Island transplants. If your spouse has any concern about losing the country-club social structure, this is the answer.
For new construction without 55+ restriction (younger families, dual-residence professionals):
- Lotus Edge and the Lyons Road corridor — newer 4,000–6,000 sq ft homes with three-car garages and modern systems.
Worth touring even if you arrive convinced on Boca:
Delray Beach (more walkable, downtown energy — comparable in feel to a year-round Cape May or Tarrytown), Highland Beach (oceanfront, quieter, more condo-driven), Hillsboro Beach, Deerfield Beach, and Lighthouse Point. Many of my Westchester clients arrive expecting Boca and end up in Delray once they see Atlantic Avenue at sunset. I cover Delray in detail in my companion guide: Moving from New York to Delray Beach.
Hurricane Insurance, Flood Zones & What New Yorkers Don’t Expect
The two budget surprises Westchester buyers most commonly miss:
Insurance. Wind/hurricane coverage is separate from standard homeowner’s insurance in Florida, with its own deductible (often 2% of dwelling coverage). Flood insurance is a separate policy through NFIP or private carriers, mandatory for federally-backed mortgages in coastal AE/VE zones. Wind mitigation inspections can meaningfully lower premiums — opening protection, roof age, roof-to-wall connection, and roof shape all matter. Don’t make an offer without an insurance quote in hand for that specific address.
Condo due diligence. Florida’s post-Surfside reform (SB 4-D and HB 913) now requires milestone structural inspections at 30 years (25 within three miles of the coast) and Structural Integrity Reserve Studies with funded reserves for buildings three or more habitable stories. The initial SIRS deadline was December 31, 2025 (with a final extension to December 31, 2026 only for associations coordinating the study with a milestone inspection due by that date), and reserve waivers for the ten required structural components ended January 1, 2026 — so by the time you’re touring condos in 2026, every qualifying association should already have a completed SIRS on file and be funding full reserves. Never offer on a Florida condo without confirming the SIRS was actually completed and filed with the state, reviewing current reserve funding levels, milestone inspection status, the last three years of board minutes, past and pending special assessments, and the master insurance policy. I cover this in depth in my Waterfront Condo Buyer’s Guide and provide a dedicated due-diligence checklist.
For single-family carrying-cost reality: budget for higher wind/flood insurance, year-round lawn and pool service, more frequent pest control, and higher AC electricity load May–October. The all-in delta is meaningful but easily covered by the tax differential for any Westchester household above $400K of income.
Moving Logistics — Westchester to Boca
Typical full-service mover quotes for a Westchester-to-Boca relocation run $2,750 to $6,500 for a standard 3-bedroom household (median around $5,300), with larger luxury homes (4,000+ sq ft) typically landing in the $5,000–$9,500 range, with multi-vehicle transport or white-glove art handling pushing the total higher (moveBuddha: NY to FL moving costs).
What to ship vs. sell vs. buy new:
- Ship: art, important antiques, primary bedroom, library, anything irreplaceable
- Sell or donate before the move: heavy Westchester-style furniture (dark woods, deep upholstery often feel wrong in Boca light), full snow-equipment garages, anything you’d replace within a year
- Buy new in Florida: outdoor furniture rated for the climate, lighter textiles, lanai pieces, rugs sized for open Florida floor plans
For vehicles: door-to-door auto transport from Westchester to Boca runs roughly $600–$1,200 per vehicle for open carrier, more for enclosed. Many clients drive one car down (an easy 2-day trip with an overnight in Virginia or the Carolinas) and ship the second.
How to Choose a Boca Raton Agent (When You’re Still in New York)
When you’re hiring an agent from 1,500 miles away, the variables that matter shift. Track record locally is important, but track record with your specific situation is what protects you. Some questions to ask:
- Are you familiar with New York’s residency audit framework and what it means for Florida real estate timing?
- Will you coordinate with my Westchester listing agent so the two closings align?
- Do you also cover Delray, Highland Beach, Hillsboro, Deerfield, and Lighthouse Point so I don’t have to switch agents if I change my mind on town?
My value proposition is straightforward: I’m originally from New York. I spent 26+ years as a top producer with Coldwell Banker — formerly in Massachusetts — and relocated to Boca in January 2024. I know how to coordinate dual transactions across the Coldwell Banker network, I understand the Westchester buyer’s instinctive concerns about taxes, audit defense, and lifestyle continuity, and I work across the entire coastal corridor.
Frequently Asked Questions
How long does it take to move from Westchester to Boca Raton?
Plan on 10–14 weeks from first discovery call to dual closing for most luxury relocations. Cash buyers with a flexible Westchester-side sale can compress to 6–8 weeks. Clients structuring around a liquidity event commonly start the Boca property search 12–24 months early and use an early-acquisition strategy.
Do I really need to give up New York residency to claim Florida tax benefits?
Yes — and unlike some lower-tax states, New York actively audits high earners who claim Florida residency while maintaining significant New York ties. To capture the savings you need to establish Florida as your true legal domicile: more than 183 days in Florida, no “permanent place of abode” available to you in New York, Declaration of Domicile filed, FL driver’s license, voter registration, primary banking, physicians, and the full paper trail (Hodgson Russ: NY residency audit guide).
What happens if my spouse wants to keep our Westchester home?
Split-domicile situations require sophisticated planning. If your spouse maintains the Westchester home as primary residence, New York may argue you’ve maintained a permanent place of abode available for your use. Some couples navigate this by having the New York-remaining spouse hold property individually with documented separation. Many ultimately relocate together or convert the Westchester property to full-time rental with no personal use (Hodgson Russ: NY residency audit guide). Work with both a New York and a Florida tax attorney before finalizing the structure.
My estate is around $8 million. How much does Florida’s estate tax advantage actually matter?
For a Westchester resident with an $8M estate, New York’s estate tax — particularly when the cliff phases out the exemption — can hit $400,000–$800,000. Florida imposes zero state estate tax. Combined with annual income tax savings over the rest of your life, the wealth-preservation case is rarely close (CNYCF estate tax cliff explanation).
I’m selling my business next year for $10–15 million. Should I move first or after the sale?
Move first — establish Florida domicile at least 6–12 months before the sale. A $10M capital gain generates roughly $890,000 in New York state tax versus zero in Florida; a $15M sale roughly $1.3M. New York will scrutinize timing if you move and trigger the event in the same calendar year. Document everything — property purchase, driver’s license, voter registration, physician visits, club memberships, day-count records (Hodgson Russ: NY residency audit guide).
Are there Boca neighborhoods where Westchester transplants actually cluster?
Yes. Royal Palm Yacht & Country Club, Boca Bath & Tennis, Spanish River Land, Woodfield Country Club, Broken Sound, and St. Andrews Country Club all carry outsized concentrations of Westchester and Long Island residents. You will know people at the club before your first week is over.
Is Boca or Delray better for someone coming from Westchester?
Boca is polished, gated, country-club anchored — closer to the Rye/Scarsdale/Bronxville/Chappaqua experience. Delray is walkable, downtown, lifestyle-driven — closer to a Cape May or year-round Tarrytown feel. Most of my Westchester clients tour both before committing. I cover Delray in detail in my companion guide: Moving from New York to Delray Beach.
Ready to Make the Move?
If you’re seriously weighing Westchester or Hudson Valley to Boca Raton, I’d welcome the conversation — whether you’re 90 days out or 24 months out. The earliest planning calls are the ones that save the most tax, protect the most wealth, and prevent the most audit exposure.
Maureen Harmonay is a luxury real estate specialist serving Boca Raton, Delray Beach, Highland Beach, Hillsboro Beach, Deerfield Beach, and Lighthouse Point. Originally from Irvington, New York and a 26+ year top producer with Coldwell Banker, she now helps Northeast buyers and sellers — Westchester and Hudson Valley relocators most frequently — navigate complex dual-state transactions.