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. Kentucky keeps taxing until domicile actually changes, and its 183-day statutory test stays live while any Kentucky abode is maintained. Below: what follows leavers, and the Florida steps that build the record.
At Kentucky's top marginal rate (3.5%), every $100,000 of taxable income is $3,500 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. Kentucky 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 Kentucky guide →
The headline delta: Kentucky taxes its top bracket at 3.5% 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 $3,500 of state tax that stops accruing once Kentucky 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 Kentucky 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.
Returning within six months triggers a presumption under 103 KAR 17:010 that the absence was temporary, which keeps resident or part-year resident status in place for the period away. A domicile also persists until a new one is acquired, and temporary moves do not constitute a change.
More than 183, if a place of abode in Kentucky is maintained. That combination makes an individual a resident under KRS 141.010 whatever the domicile analysis says — and for residents of the seven reciprocal states it also cancels reciprocity for the year.
Three things together: intent to change residence, physical relocation, and establishment of a new permanent home. The regulation states that a domicile persists until a new one is acquired, so a departure without a new permanent home elsewhere leaves the Kentucky domicile intact.
For work performed in the jurisdiction, yes. Occupational license fees attach to compensation earned for work done in the city or county, so the split between Kentucky and non-Kentucky workdays is what matters after a move. KRS 68.197 authorises the county fee in counties of 30,000 or more, with a credit for city fees paid.
Form 740-NP, the return for individuals who move into or out of Kentucky during the year and for full-year nonresidents with Kentucky-source income. Full-year residents file Form 740.
2026.1 Edition · Revised 2026-07-25 · DomusDay Research