The Florida homestead exemption "Save Our Homes" benefit is now "portable" because of the passage of the constitutional amendment on January 29, 2008.  The "Save Our Homes" benefit is the difference between the assessed value and market value of a homestead property due to the annual limit on increases in assessed value.  Portability means that, you may be able to transfer some or all of your old home's "Save Our Homes" benefit to your new home.

State law allows you to transfer your "Save Our Homes" benefit to a new home if you had the homestead exemption on your old home in either of the two preceding years.

You must apply with the Property Appraiser to transfer your "Save Our Homes" benefit. 

Portability for 2009 and after

If you move into a new home after January 1, 2008, and by January 1, 2009, and had a previous homestead exemption in either 2007 or 2008, you must apply for your 2009 homestead exemption and the transfer of your "Save Our Homes" benefit (portability) by March 1, 2009.

If you already applied for a homestead exemption on your new home, you must complete a separate portability application by March 1, 2009 to transfer the "Save Our Homes" benefit to your new homestead. Applications filed after March 1st are considered late. Late applications will be accepted through the 25th day following the mailing of the Notices of Proposed Property Taxes in mid-August with a $15 late fee.

Portability forms and late applications are available below or by calling the Property Appraiser's Office Customer Service/Exemptions Division at (904) 630-2020.  Applications can be mailed to: Property Appraiser's Office, Customer Service/Exemptions Division, 231 E. Forsyth Street, Suite 260, Jacksonville, Florida 32202, and postmarked by March 1, 2009. They will also be accepted by email to pacustserv@coj.net or by fax to (904) 630-2525.

Portability Form
(PDF)

Value Adjustment Board Petition - Portability (PDF)

More Information on Amendment One
(85k .PDF)

Florida Dept of Revenue Portability FAQs
(22k .PDF)