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I don't know if this will help or harm but they should really go visit DE before making up their minds. I have vacationed a few times in Ocean City/Rehobeth and I don't think I would want to stay there full time. My Aunt and Uncle also were thinking along the same lines. They currently live in Mendham but with both kids gone they were thinking of relocating for retirement. They visited several areas throughout DE and decided that it wasn't for them either.
Another option would be moving out of Bergen/Essex and further south. We are in Morris and pay less than half that in taxes. Somerset could also be another option, just stay out of Hunterdon or they would be in the same position that they are in now. Obviously I don't know any of the particulars of their current house so that would effect things quite a bit too.
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