FL S1184

Removes the word "immediate" from homestead assessment limitation transfer provisions, allowing homeowners to transfer their Save Our Homes benefit from any prior homestead rather than only their most recent one

Maintains the existing requirement that the homeowner must have received a homestead exemption within the 3 years immediately preceding the new homestead claim

Preserves the $500,000 cap on the assessment difference (portability benefit) that can be transferred to a new homestead

Conforms Florida statutes to align with the State Constitution regarding homestead assessment limitation transfers

Effective date: July 1, 2026