FL S1212

Amends Florida Statutes section 193.155 to expand exceptions to property reassessment at "just value" following a change of ownership

Adds a new provision that a transfer of homestead property upon the owner's death is not considered a change of ownership if the recipient makes the property their homestead within 1 year

Preserves the existing "Save Our Homes" assessment cap for inherited homestead properties when the heir establishes residency within the one-year timeframe

Takes effect contingent upon voter approval of a related constitutional amendment (referenced as SJR ___) at the next general election or an authorized special election