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SB1184 • 2026

Homestead Assessment Limitation Transfer

Homestead Assessment Limitation Transfer

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rodriguez
Last action
2026-03-13
Official status
Senate - Died in Finance and Tax
Effective date
2026-07-01

Plain English Breakdown

The bill summary and digest text do not provide specific details about tax benefits or constitutional updates, only modifications to assessment rules for those who move within three years of losing their previous homestead exemption.

Homestead Assessment Limitation Transfer

This bill modifies the rules for assessing homestead property when someone moves to a new home within three years of losing their previous homestead exemption.

What This Bill Does

  • Modifies how the assessed value of a person's new homestead property is determined if they have had a previous homestead exemption within the last three years.

Who It Names or Affects

  • People who move from one homestead property to another within three years and qualify for homestead exemptions.

Terms To Know

Homestead
A person's main home where they live and have their primary residence.
Assessment
The process of determining the value of property for tax purposes.

Limits and Unknowns

  • This bill did not pass all stages in the legislature, so it may need further action to become law.
  • It only affects people who move within three years and qualify for homestead exemptions.

Bill History

  1. 2026-03-13 Senate

    • Died in Finance and Tax

  2. 2026-01-13 Senate

    • Introduced

  3. 2026-01-12 Senate

    • Referred to Finance and Tax; Appropriations; Rules

  4. 2026-01-06 Senate

    • Filed

Official Summary Text

Homestead Assessment Limitation Transfer; Conforming provisions to align with the State Constitution, etc.

Current Bill Text

Read the full stored bill text 
Florida Senate
-
2026

SB 1184

By
Senator Rodriguez

40-00582-26 20261184__
1 A bill to be entitled
2 An act relating to homestead assessment limitation
3 transfer; amending s. 193.155, F.S.; conforming
4 provisions to align with the State Constitution;
5 providing an effective date.
6
7 Be It Enacted by the Legislature of the State of Florida:
8
9 Section 1. Paragraphs (a) and (b) of subsection (8) of
10 section 193.155, Florida Statutes, are amended to read:
11 193.155 Homestead assessments.—Homestead property shall be
12 assessed at just value as of January 1, 1994. Property receiving
13 the homestead exemption after January 1, 1994, shall be assessed
14 at just value as of January 1 of the year in which the property
15 receives the exemption unless the provisions of subsection (8)
16 apply.
17 (8) Property assessed under this section shall be assessed
18 at less than just value when the person who establishes a new
19 homestead has received a homestead exemption as of January 1 of
20 any of the 3 immediately preceding years. For purposes of this
21 subsection, a husband and wife who owned and both permanently
22 resided on a previous homestead shall each be considered to have
23 received the homestead exemption even though only the husband or
24 the wife applied for the homestead exemption on the previous
25 homestead. The assessed value of the newly established homestead
26 shall be determined as provided in this subsection.
27 (a) If the just value of the new homestead as of January 1
28 is greater than or equal to the just value of the
immediate

29 prior homestead as of January 1 of the year in which the
30
immediate
prior homestead was abandoned, the assessed value of
31 the new homestead shall be the just value of the new homestead
32 minus an amount equal to the lesser of $500,000 or the
33 difference between the just value and the assessed value of the
34
immediate
prior homestead as of January 1 of the year in which
35 the prior homestead was abandoned. Thereafter, the homestead
36 shall be assessed as provided in this section.
37 (b) If the just value of the new homestead as of January 1
38 is less than the just value of the
immediate
prior homestead as
39 of January 1 of the year in which the
immediate
prior homestead
40 was abandoned, the assessed value of the new homestead shall be
41 equal to the just value of the new homestead divided by the just
42 value of the
immediate
prior homestead and multiplied by the
43 assessed value of the
immediate
prior homestead. However, if the
44 difference between the just value of the new homestead and the
45 assessed value of the new homestead calculated pursuant to this
46 paragraph is greater than $500,000, the assessed value of the
47 new homestead shall be increased so that the difference between
48 the just value and the assessed value equals $500,000.
49 Thereafter, the homestead shall be assessed as provided in this
50 section.
51 Section 2. This act shall take effect July 1, 2026.