FL H0215

Married couples who each owned separate homesteads before marriage can combine their Save-Our-Homes portability benefits when establishing a joint homestead, with combined reduction capped at $500,000

Counties, municipalities, and independent districts must obtain a two-thirds vote of the governing body to increase the prior year's adopted millage rate

Department of Revenue authorized to adopt emergency rules to implement these changes, with emergency rules effective for 6 months and renewable

Amendments first apply to the 2027 tax roll, with general effective date of January 1, 2027

Emergency rulemaking authority expires July 1, 2028