Residency rules, sticky taxes, and first-year steps (2026)
2026.1 Edition · Revised 2026-07-25 · DomusDay Research
The move changes the rate; the record decides whether it sticks. Maryland keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Maryland abode is maintained. Below: what follows leavers, and the Florida steps that build the record.
At Maryland's top marginal rate (6.5%), every $100,000 of taxable income is $6,500 of state tax — an illustration at the top bracket, not an effective-rate calculation. Official rate tables are linked below.
F.S. §222.17 provides a sworn declaration recorded with the clerk of circuit court — a formal, dated public record of domiciliary intent that few states offer, and a common early step for new residents.
Source ↗The exemption requires permanent residence as of January 1 and an application to the county property appraiser by March 1. Missing the deadline waives the exemption for that year.
Source ↗Article X §4 exempts a Florida homestead from forced sale by most creditors, with exceptions for taxes and assessments, purchase-money and improvement obligations, and labor performed on the property.
Source ↗Florida is the easy half. Maryland decides whether the move counts, and it decides on evidence — the two tests below stay live until the record closes them out.
The full rules, the audit program, and every source: the complete Leaving Maryland guide →
The headline delta: Maryland taxes its top bracket at 6.5% while Florida has no personal income tax. At the top marginal rate — an illustration, not an effective-rate calculation — every $100,000 of taxable income is $6,500 of state tax that stops accruing once Maryland residency actually ends. The rules above decide when that is; the day count and the domicile record decide whether it holds up.
The first weeks in Florida matter more than they look: each step below produces a dated document, and dated documents are what answer a Maryland examiner years later. Do them early and the record starts on your side of the timeline.
New residents obtain a Florida driver license within 30 days of establishing residency; F.S. §322.031 applies the 30-day rule to nonresidents who take employment or enroll children in school.
Source ↗Vehicles are titled and registered in Florida within 10 days of establishing residency or taking employment (F.S. §320.38).
Source ↗Voter registration is available online, by mail, or in person through the Division of Elections; the registration books close 29 days before an election.
Source ↗A sworn Declaration of Domicile may be recorded with the clerk of the circuit court under F.S. §222.17 — a dated public record of domiciliary intent.
Source ↗The homestead exemption requires permanent residence as of January 1 and an application filed with the county property appraiser by March 1; a missed deadline waives the exemption for that year.
Source ↗Registration requires Florida coverage — minimum $10,000 personal injury protection and $10,000 property damage liability — written through a Florida-licensed agent.
Source ↗Vessels and mobile homes are titled and registered on the same 10-day timeline as vehicles.
Source ↗Florida has no personal income tax return to file; the Department of Revenue's new-resident guide (GT-800025) describes the taxes that do apply.
Source ↗Use tax can apply to out-of-state purchases brought into Florida, as described in the new-resident guide.
Source ↗Everything Florida asks of a new resident, on its own plate: the Moving to Florida guide →
Every rule on this page traces to a statute, regulation, or agency publication, listed in full on each state's own plate.
Maryland taxes a non-domiciliary as a full resident when both prongs are met: a place of abode maintained in the state for more than 6 months of the taxable year, and physical presence of 183 days or more (Tax-General §10-101; Administrative Release 37). Domicile on the last day of the year is the other route to resident status.
Administrative Release 37 says intent alone is not enough — it must be supported by action, with ties established in the new state while Maryland ties are severed. The two most important factors are where the person lives and where the person is registered to vote, followed by home ownership and size, time in each state, business involvement, family, sentimental possessions, vehicle registration, and banking.
The sale closes as a nonresident sale: the settlement agent withholds 8.75% of the total payment (Form MW506NRS) before the deed is recorded, and the actual tax — including the 2% capital gains surcharge for filers with federal AGI over $350,000 — is reconciled on nonresident Form 505.
Form 502 — the resident return — marked with a 'P' for part-year, with the dates of Maryland residence entered and income allocated to the residence period. Maryland-source income after the move goes on nonresident Form 505 in later years.
Only partly. Maryland's estate tax ($5,000,000 exclusion, with spousal portability) and its 10% inheritance tax on non-exempt recipients continue to reach Maryland real and tangible property owned by nonresident decedents — moving changes what is reachable, not whether the taxes exist.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research