Property Ownership

Florida's 'portability' provision in the property tax law allows a homeowner to:

ATransfer their homestead exemption to a new state when moving
BTransfer up to $500,000 in accumulated SOH benefit to a new Florida homestead✓ Correct
CKeep the same assessed value on a new property regardless of its market value
DApply the SOH cap to investment properties as well as a homestead

Explanation

Florida's homestead portability (F.S. 193.155(8)) allows homeowners to transfer up to $500,000 of accumulated Save Our Homes (SOH) benefit — the difference between market value and assessed value — to a new Florida homestead. This helps long-term homeowners who move within Florida, allowing them to 'take' their tax savings to a new home and avoid losing the SOH benefit they've built up.

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