Taxes

• Florida has no state income tax and ranks 36th out of the 50 states for per capita tax burden. A homestead exemption of up to $50,000 is offered to ease the property tax burden, and there is no waiting period to establish residency. Residency can be established by filing a Declaration of Domicile or registering to vote.
  
  

Climate

• Florida is the southernmost state in the continental United States. Potential retirees who are tired of cold winters and driving in the snow look forward to warm days and ice-free driving conditions. Florida's climate ranges from temperate in the north, with average winter temperatures of 51 degrees, to subtropical in the south, with winter temperatures averaging 70 degrees.
  
  

Considerations

• The Florida Department of Elder Affairs (DEA) recommends that a potential retiree should first travel throughout the state and rent for a year (rather than buy a home) before deciding on a permanent location. According to the DEA, "This allows a person to find a community that provides opportunities for participating in those leisure interests developed earlier in life or those hobbies he or she may have always wished to develop."