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Moving from Maryland to Sun City Center

Maryland combines state and county income taxes that together reach 8–9% for some retirees. Florida's answer: zero. Here's the full cost comparison for MD retirees heading south.

Maryland is one of the few states that levies both a state income tax and a separate county income tax — creating a combined burden that can exceed 8% for residents of high-rate counties. For retirees drawing pensions, IRA distributions, and investment income, the combined Maryland tax bill is meaningful. Florida eliminates it entirely. Maryland also has an estate tax. The financial case for the move is among the stronger ones available to East Coast retirees.

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Maryland's Two-Layer Income Tax

Maryland is unique: In addition to state income tax, Maryland counties and Baltimore City levy their own local income taxes — ranging from 2.25% to 3.2% of taxable income. The state rate goes up to 5.75%. Combined, Maryland's top effective rate can reach nearly 9% for high-income residents. No other state has quite the same structure.
Income SourceMaryland TreatmentFlorida Treatment
Social SecurityExempt (if income below $100K joint)No state tax
Military pensionExempt up to $5,000 (age 55+) or $15,000 (age 65+)No state tax
Federal pension (non-military)Taxed; modest exemption for age 65+No state tax
Maryland state pensionTaxed; partial exemption availableNo state tax
IRA / 401(k) distributionsTaxed at state + county rates combinedNo state tax
Investment incomeTaxed at state + county ratesNo state tax
$5,000–$13,000/year
Estimated combined state + county income tax savings for Maryland retirees with $80K–$150K in retirement income (non-exempt sources) moving to Florida

Maryland County Income Tax Rates

Maryland JurisdictionCounty/Local RateCombined with State Top Rate
Montgomery County3.20%~8.95%
Howard County3.20%~8.95%
Prince George's County3.20%~8.95%
Anne Arundel County2.81%~8.56%
Baltimore City3.20%~8.95%
Baltimore County2.83%~8.58%

Maryland Property Taxes

Maryland property taxes are moderate by Northeast standards but significant in high-value suburban counties. The state has a homeowners tax credit and senior credits that reduce the burden for qualifying residents — programs you give up when you leave.

Maryland CountyHome ValueAnnual Tax (est.)Hillsborough FL (w/ homestead)
Montgomery County$680,000~$6,800 (1.0%)~$4,475 on $340K FL home
Howard County$580,000~$6,380 (1.1%)~$4,475 on $340K FL home
Anne Arundel County$500,000~$5,500 (1.1%)~$3,850 on $300K FL home
Baltimore County suburbs$420,000~$4,620 (1.1%)~$3,850 on $300K FL home

Maryland Estate Tax

Maryland levies an estate tax on estates over $5 million (as of 2024), with rates up to 16%. Florida has no estate tax. For Maryland retirees with substantial assets — real estate, federal pension survivor benefits, investment portfolios — establishing Florida domicile before death can eliminate Maryland estate tax exposure. Combined with the income tax savings, the total lifetime financial benefit of the move can be very large for high-asset Maryland residents.

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Montgomery County Equity: What It Buys

Montgomery County is one of the highest-income counties in the country, and home values have appreciated dramatically. Bethesda, Chevy Chase, Potomac, and Rockville homeowners commonly have $500,000–$1,200,000+ in home equity. Howard County, Anne Arundel County, and Baltimore suburbs have similarly appreciated.

Federal Retirees from the DC Suburbs

Maryland's DC suburbs are home to one of the largest concentrations of federal government retirees in the country. CSRS and FERS pensions are taxed by Maryland at combined rates up to nearly 9% (after the modest federal pension exclusion). Moving to Florida eliminates this entirely.

A federal retiree drawing $70,000/year in FERS/CSRS pension from Montgomery County pays roughly $4,500–$5,500 in combined state and county income tax on that income. Florida taxes it at zero. Over 20 years of retirement, that's $90,000–$110,000 in tax savings on the pension alone — not counting IRA distributions or investment income.

Maryland homestead tax credit: Maryland offers a homestead property tax credit that limits annual assessment increases to 10% for primary residences. Long-time MD homeowners may have significant accumulated savings from this cap. When you sell, the taxable assessment resets — but you've also built substantial equity. Florida's Save Our Homes 3% cap provides a tighter version of the same protection once you establish homestead.

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