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Portability of Save Our Homes
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Portability of Save Our Homes (SOH)
Amendment 1 was passed by Florida voters on January 29, 2008. This Constitutional Amendment reformed property taxation in four ways.
It provides for:
Portability of Save Our Homes (SOH) benefits:
Homeowners may now transfer their SOH benefit, or a portion thereof up to $500,000, to a new homestead anywhere in Florida within two years of leaving their former homesteads. If "Upsizing" to a home of equal or greater just value, the homestead owner can transfer 100% of the SOH benefit to the new homestead. If "downsizing" to a home of lower just value, a pro-rated portion may be transferred.
An additional $25, 000 Homestead Exemption:
This additional exemption is applied to value above $50,000 and does not apply to school tax levies.
An Assessment growth limitation of 10% for non-homestead properties:
This limits the assessed value of non-homestead properties to less than 10% each year. This also does not apply to school tax levies. The year of 2008 is the base year for this limitation AND implementation began for the 2009 Tax Roll.
A new Tangible Personal Property Exemption of $25,000:
This exempts businesses with less than $25,000 Tangible Personal Property and applies to tax levies.