FL S0454

Extends the timeframe for transferring homestead assessment benefits from 2 immediately preceding years to 3 immediately preceding years when establishing a new homestead.

Removes obsolete provisions related to the 2008 tax year that previously required homestead exemptions as of January 1, 2007, to qualify for assessment transfers as of January 1, 2008.

Applies the changes beginning with the 2019 tax roll.

Takes effect contingent upon approval of the constitutional amendment proposed by SJR 452 or a similar joint resolution at the November 2018 general election.