Florida 2026 Regular Session

Florida Senate Bill S0280

Introduced
10/23/25  
Refer
11/17/25  

Caption

Assessment of Homestead Property

Impact

The bill's implications are significant for state laws surrounding property taxes and ownership transfers. By limiting the amount of increase in assessed value for homestead properties during a change of ownership, it seeks to ensure that existing homeowners are not unfairly burdened by sharp tax increases which may occur due to fluctuating property values. This measure is poised to affect the calculation of property tax obligations and could have long-term effects on housing affordability in Florida.

Summary

Bill S0280 proposes amendments to the assessment of homestead property in Florida. The bill specifically addresses changes in ownership for properties with an assessed value below $500,000. Under this proposal, when an individual entitled to a homestead exemption acquires such property, the assessed value increase is limited to no more than 150 percent of the previous year's assessed value. This change aims to provide financial relief to homeowners and stabilize property taxes during ownership transitions.

Contention

Notable points of contention include potential disparities in how this law might benefit some homeowners while simultaneously affecting state revenue from property taxes. Critics may argue that the bill could lead to reduced funding for local services dependent on property taxes, claiming it creates an uneven playing field for homeowners in different valuation brackets. Proponents assert that the bill protects lower-valued property owners from exorbitant tax increases, which may assist in community stabilization and retaining residents in their homes.

Companion Bills

FL S0278

Related Limitation on the Assessed Value of New Homestead Property

Similar Bills

FL S0276

Homestead Property Tax Benefits for Long-term Owners and Permanent Residents

FL H6027

Homestead Assessment Limitation Transfer

FL H0795

Transfer of Homestead Property by Inheritance

FL S1212

Transfer of Homestead Property by Inheritance

FL H0211

Accrued Save-Our-Homes Property Tax Benefit for Non-school Property Tax

FL H0215

Ad Valorem Taxation

FL S1210

Transfer of Homestead Property by Inheritance

FL S0450

Ad Valorem Tax Exemption for Disabled Veterans