Mansions in Boca Raton are commanding Miami Beach prices. Here’s a look inside

The $28.5 million mansion that recently hit the market in Boca Raton, FL located at 2633 Spanish River Rd.

The price per square foot of top-end homes is now on par with Miami Beach.

When it comes to high-end South Florida real estate, people tend to think of Miami, said Senada Adzem, a Douglas Elliman real estate agent.

The all-time top sale in the town, located about 45 miles north of Miami and 28 miles south of Palm Beach, traded last year for $24.5 million, delivering a price per square foot of more than $2,800, according to public records. The average price per square foot for a luxury home in Boca is $670.

The average price per square foot in Miami Beach was $2,766, according to the most recent report.

Adzem told CNBC thatphy properties have gained traction in the South Florida market over the past three years for tax benefits, safety reasons, and because of the swine flu.

The great room at 2633 Spanish River Rd in Boca Raton, FL.

Three more mega-homes are hitting the Boca market, each one priced to break last year's record and push the town's high-end even higher.

Here is a closer look at the three highest-priced homes for sale.

The twilight view of 169 W Key Palm from the waterway.

The home at 169 West Key Palm Road was listed for $26.9 million. It is located behind the private gates of Boca's Royal Palm Yacht and Country Club community, and the asking price is just shy of $3,000 a square foot.

Living room with marina views.

A fully furnished residence is for sale. High-end buyers moving from places like California and New York are willing to pay a premium for a mansion.

Sunset view from infinity pool and dock.

It overlooks the marina. Nero believes the home's unique view will help it break the town's sale price.

Owner’s suite overlooking waterway and marina.

The six-bedroom home sits on 104 feet of waterfront with deep water dockage on the Fishtail Palm Waterway and includes five full baths and two half baths.

One of two walk-in closets in the home’s primary suite.

Boca is still a bargain compared to Miami, according to Nero, who represents clients in both places.

He said that a home in Miami would sell for between $4,000 and $4,500 a square foot.

The pool and hot tub situated above the home’s dock and overlook the community’s marina.

Boca's selling point is that buyers can land their private jets here. Nero said that the private airport in Boca has a customs office that is the ultimate convenience for local residents traveling internationally by private jet.

The view of 2633 Spanish River from over the Intracoastal Waterway.

This almost-10,000-square-foot home located on the Intracoastal Waterway in the Estate Section of Boca was listed this month for $28.6 million. The price per square foot is under $2,900.

The home’s entryway is flanked by a water feature that spans the entire walkway on one side and lush vegetation on the other.

Adzem, who is a co-listing agent on the property, said that it is like a work of residential art that manages to walk the line between artful splendor and resort-style comfort.

The view from the cantilevered primary suite.

The contemporary home is fully furnished and has six bedrooms, eight baths, and one half-bath. When you are laying in bed the room appears to float over the water.

Owner’s suite terrace overlooking pool and waterway.

The great room of the home has a double-height wall-of-windows that give it a panoramic view.

The glass panels on the ground are moving away from the indoor and outdoor space.

There is a 12-foot double-sided fireplace in the room.

A retractable glass wall opens the great room to the outdoor lounge and pool.

Adzem told CNBC that the home has an air purification system that is tied into the central air system.

She said that it was designed for a Covid-free home environment and had separate zones for every room.

The night view of 298 W Key Palm from the pool area.

The highest priced home for sale in town is a $35 million mansion, built by a developer.

"We have been setting new highs consistently." said Scott Dingle, the president of SRD.

The modern residence is located on the Butterfly Palm Waterway and is located on West Key Palm Road. It has a private dock and a large waterfront.

The waterfront home’s private dock.The view into the garage from the home office.

The home has a five-car garage that is visible from a desk in the home office.

Roberts, who sold $545 million worth of homes in the community just last year, said the spec builder's record-breaking strategy is simple.

He said that they put premium on it.

The pool deck and lanai areas.

Boca Raton has yet to see a sale surpass $3,000 a square foot, despite the home's high asking price. Over the past 28 years, Dingle has built 160 homes in the community.

The spec builder told CNBC that he has another home in the community that is scheduled to close later this year at a record-breaking $3,200 per square foot.

Some new records will be set this year, he said.

The modern interiors at 298 W Key Palm include a mix of stone & wood finishes with a dramatic floating staircase.

After almost three decades, he continues to bet on Boca breaking records, as 85% of the homes he built are in this one community.

It is a special spot because of the country club, marina, championship golf course and direct access to the beach.