The ultra-luxury home sale market is sizzling, according to a report from Michael Saunders & Company president Drayton Saunders. How hot? Saunders says 30 residential properties changed hands at $3 million or more in the first three months of 2019, versus 38 in all of 2018. Among them were a $5.4 million Ritz-Carlton Tower Residences penthouse and a $9.85 million Harbor Acres bayfront home. Saunders attributes the leap to the federal tax overhaul that’s sending the ultra-wealthy in California, New York, New Jersey, Connecticut and Illinois to low-tax Florida.