FL H0795

Amends Section 193.155, Florida Statutes, to add a new exception to the definition of "change of ownership" for homestead property assessments

Allows inherited homestead property to retain its current assessed value when the heir makes the property their homestead within 1 year of the owner's death

Prevents the property from being reassessed at current just value, preserving the previous owner's Save Our Homes assessment cap benefits

Effective date is contingent upon voter approval of a related constitutional amendment proposed by HJR 793 at the next general election or authorized special election