[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-203562-105":59,"doc-detail-203562-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","save-our-homes-assessment-limitation-and-portability-transfer-pt-112","Save Our Homes Assessment Limitation and Portability Transfer - PT-112","","Save Our Homes (SOH) assessment limitation restricts how much a homestead property’s assessed value can rise each year after the first year of receiving a homestead exemption. The increase is capped at the lesser of 3% or the applicable Consumer Price Index (CPI) change, and the assessed value cannot exceed the just (market) value. The portability transfer may move all or part of the SOH benefit to a new Florida homestead when a new exemption is established within three years, with required DR-501T and DR-501 filings due March 1. Ownership changes can remove SOH benefits and trigger reassessment, with limited exceptions.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/save-our-homes-assessment-limitation-and-portability-transfer-pt-112/203562/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/save-our-homes-assessment-limitation-and-portability-transfer-pt-112/203562.png","ImageObject",300,407,{"name":92,"@type":93},"Xiajie","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-08","2026-09-04",true,{"@type":102,"interactionType":103,"userInteractionCount":29},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the Save Our Homes (SOH) assessment limitation for Florida homesteads?","Question",{"text":112,"@type":113},"After the first year, the assessed value cannot increase more than 3% or the CPI percentage change, whichever is less. The assessed value will never exceed the just (market) value.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How does SOH portability transfer work when moving to a new Florida homestead?",{"text":117,"@type":113},"If eligible, portability allows transferring all or part of the SOH assessment difference to the new homestead, lowering the tax assessment and taxes. You must establish a homestead exemption within three years of January 1 of the year you abandoned the old homestead and file the required forms by March 1.",{"name":119,"@type":110,"acceptedAnswer":120},"What events cause loss of SOH benefits and reassessment?",{"text":121,"@type":113},"A change in ownership for a SOH-capped homestead can remove the SOH benefit, and the property is assessed at just value on the following January 1. Loss or removal of homestead status also triggers reassessment; some spouse and death-related transfers or corrections do not trigger reassessment.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},203562,1790648753,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":29,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":81},8814010472675,"https://avatar.qwps.com/avatar/WGlhamll","Save Our Homes Assessment Limitation and Portability Transfer  \nPlease visit this webpage for more information about property tax benefits for homestead properties.  \nSave Our Homes Assessment Limitation  \nAfter the first year a home receives a homestead exemption and the property appraiser assesses it at just value, the assessment for each following year cannot increase more than three percent or the percent change in the Consumer Price Index (CPI), whichever is less.  \nThis is called the “Save Our Homes” (SOH) assessment limitation. The accumulated difference between the assessed value and the just (market) value is the SOH benefit (see section 193. 155, Florida Statutes (F.S. )) .  \nEven if the value of your home decreases, the assessed value may increase, but only by this limited amount. The assessed value will never be more than the just value of your home.  \nSave Our Homes Portability Transfer  \nIf you are moving from a previous Florida homestead toa new homestead in Florida, you may be able to transfer, or “port,” all or part of your homestead assessment difference.  \nIf you are eligible, portability allows most Florida homestead owners to transfer their SOH benefit from their old homestead to a new homestead, lowering the tax assessment and, consequently, the taxes for the new homestead.  \nTo transfer the SOH benefit, you must establish a homestead exemption for the new home within three years of January 1 of the year you abandoned the old homestead (not three years after the sale) .  \nYou must file the Transfer of Homestead Assessment Difference (see  Form DR-501T) with the homestead exemption application (see Form DR-501) . The deadline to file these forms is March 1.  \nComplete all forms and applications required for the SOH benefit and file them with your county property appraiser. If the property appraiser denies your application, you may file a petition with the county’s value adjustment board. For more information, see the Petitions to the Value Adjustment Board brochure.  \nChange or Transfer of Ownership  \nIf a change in ownership occurs for a homestead property protected by the SOH cap, the property will lose the SOH benefit and will be subject to assessment at just value on the following January 1.  \nFlorida law defines a change of ownership as any sale, foreclosure, or transfer of legal title or beneficial title inequity to any person (see s. 193. 155(3), F.S. ) .  \nAlso, a loss or removal of homestead will trigger areassessment and removal of the SOH benefit. To avoid any penalties, please notify your county property appraiser if your homestead status has changed. Click here for county property appraiser contact and website information.  \nSome changes that will not trigger a reassessment are:  \n• A change or transfer between spouses  \n• Certain transfers upon death  \n• Certain transfers when the same persons are entitled to the homestead exemption both before and after the transfer  \n• Transfer of title is to correct an error  \nFor all exceptions, see s. 193.155, F.S.  \nPT-112 , R. 08/24","cbCaipyD03uToCpm","https://ap.wps.com/l/cbCaipyD03uToCpm","pdf",3571811,"English","# Save Our Homes Assessment Limitation\n## Save Our Homes Portability Transfer\n# Change or Transfer of Ownership","[{\"question\":\"What is the Save Our Homes (SOH) assessment limitation for Florida homesteads?\",\"answer\":\"After the first year, the assessed value cannot increase more than 3% or the CPI percentage change, whichever is less. The assessed value will never exceed the just (market) value.\"},{\"question\":\"How does SOH portability transfer work when moving to a new Florida homestead?\",\"answer\":\"If eligible, portability allows transferring all or part of the SOH assessment difference to the new homestead, lowering the tax assessment and taxes. You must establish a homestead exemption within three years of January 1 of the year you abandoned the old homestead and file the required forms by March 1.\"},{\"question\":\"What events cause loss of SOH benefits and reassessment?\",\"answer\":\"A change in ownership for a SOH-capped homestead can remove the SOH benefit, and the property is assessed at just value on the following January 1. Loss or removal of homestead status also triggers reassessment; some spouse and death-related transfers or corrections do not trigger reassessment.\"}]","Save Our Homes Assessment Limitation and Portability Transfer - PT-112 | PDF",1788561901]