Limitations on Homestead Property Tax Assessments; Increased Portability Period to Transfer Accrued Benefit
Sponsor: Florida Legislature
The marker is the 60% share this measure needed to pass.
In plain English
This amendment extends from 2 years to 3 years the time period during which Florida homeowners can transfer their accumulated Save-Our-Homes tax assessment benefits from a previous homestead to a new homestead. The Save-Our-Homes provision caps annual increases in assessed property values for homesteaded properties, and this measure gives homeowners more time to claim that accumulated benefit when purchasing a new home.
Arguments for and against
Attributed claims extracted from the public record. Neither side is endorsed here.
Supporters argue the extended window provides homeowners greater flexibility and opportunity to benefit from their accrued tax savings, particularly those who sell their homes and purchase new ones within the longer timeframe, and that it aligns with the intent of the Save-Our-Homes program to protect long-term homeowners from sharp tax increases.
Opponents argue the extension reduces state and local tax revenue by allowing more homeowners to retain tax benefits across property transfers over a longer period, and that it may disproportionately benefit higher-income homeowners who have greater mobility and resources to purchase new properties.
Voter considerations
This amendment requires a 60 percent supermajority to pass and modifies Article XII of the Florida Constitution regarding homestead property tax assessment provisions.
Who's behind this measure?
Public positions and campaign money—not a recommendation for how to vote.
Supporting groups and campaigns
- Americans for Tax Reform (opens in a new tab)Secondary reporting
Committee totals have not been collected. This does not mean $0.
Opposing groups and campaigns
- League of Women Voters of Florida (opens in a new tab)Secondary reporting
Committee totals have not been collected. This does not mean $0.
Dated snapshots, not live totals. Missing amounts are not zero. Committees are shown separately.
About sources & coverage
Group positions come from the linked sources. Secondary reporting and first-party statements are distinct from official filings. Committee-wide totals may fund other measures; they are not allocations to this measure. Donor amounts are already part of receipts; neither donors nor overlapping snapshots are added together.
Groups as listed by Ballotpedia (secondary reporting), retrieved 2026-11-08: campaigns, parties, unions and organizations; elected officials and candidates omitted.
No verified ballot-measure committee finance (Yes/No committees) on file for this measure yet. This is a gap in our records, not a $0 total.
Official ballot summary
Proposing an amendment to the State Constitution, effective January 1, 2021, to increase, from 2 years to 3 years, the period of time during which accrued Save-Our-Homes benefits may be transferred from a prior homestead to a new homestead.
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