Florida Homestead Portability Guide 2026
Transfer up to $500,000 in Save Our Homes benefits when you move within Florida
Take Your Tax Savings With You
Maximum Transfer
Benefit cap
Time Window
To re-establish homestead
Application Deadline
Annual filing deadline
Portability Calculator
Previous Home
New Home
What is Portability?
Portability is a Florida constitutional amendment that allows homeowners to transfer their accumulated Save Our Homes (SOH) assessment difference from one homestead property to another when they move within Florida.
The "Assessment Difference" Explained:
The Save Our Homes cap limits your assessed value increases to 3% annually (or CPI, whichever is lower). Over time, your property's market value may grow much faster than your assessed value. The difference between these two values is your assessment difference — your tax savings.
Assessed Value: $200,000 (after 10 years of 3% cap)
Assessment Difference: $200,000
With portability, you can take up to $500,000 of this assessment difference with you to your new Florida home.
Portability Eligibility Requirements
Important Timeline
Upsizing vs. Downsizing: How Transfer Amounts Are Calculated
⬆️ Upsizing (Moving to Equal or Higher Value Home)
When your new home's market value is equal to or greater than your previous home's market value, you can transfer 100% of your SOH benefit, up to the $500,000 cap.
Example: Upsizing
⬇️ Downsizing (Moving to Lower Value Home)
When your new home's market value is less than your previous home's market value, you can transfer a proportional percentage of your SOH benefit, up to the $500,000 cap.
Example: Downsizing
How to Apply for Portability
Critical Deadline
Apply for Homestead Exemption (Form DR-501)
First, you must apply for homestead exemption on your new property. You cannot have portability without establishing homestead exemption.
Complete Form DR-501T (Transfer of Homestead Assessment Difference)
This is the official portability application form. You'll need:
- • Property information for your previous homestead (parcel ID, folio number)
- • Property information for your new homestead
- • Date you abandoned your previous homestead
- • Signature of all property owners
Submit to Your County Property Appraiser
File both forms (DR-501 and DR-501T) with the property appraiser in the county where your new homestead is located.
Property Appraiser Calculates Your Portability Amount
The property appraiser will verify your previous homestead records and calculate the exact assessment difference you can transfer. You'll receive a TRIM notice in August showing your new assessed value with portability applied.
Where to Get Forms
- • Your county property appraiser's website
- • Florida Department of Revenue website: floridarevenue.com/property
- • In person at your county property appraiser's office
- • Many counties offer online filing
Common Portability Mistakes to Avoid
❌ Missing the 3-Year Deadline
Many homeowners think they have "3 years from when they move" — but the clock starts on January 1st of the year you abandon your homestead. Selling in December still counts as that whole tax year, so a December sale gives you until 1 January 2027 (not December 2027).
❌ Forgetting to File Form DR-501T
Portability is NOT automatic. Even if you file for homestead exemption (DR-501), you must also file the separate portability form (DR-501T). Many people forget this critical step.
❌ Not Having Previous Property Information
You'll need your previous property's parcel ID/folio number. Keep your old tax records or look it up online at your previous county's property appraiser website before you move.
❌ One Spouse Retains Old Homestead
For jointly owned properties, all owners must abandon the previous homestead. If one spouse keeps the old home as their homestead, portability cannot be transferred.
❌ Moving Out of State
Portability only works for moves within Florida. If you move to another state (even temporarily), you lose your SOH benefit and cannot port it back when you return.
❌ Assuming Agricultural Classifications Transfer
Only the assessment difference from Save Our Homes (Section 193.155, F.S.) can be transferred. Assessment differences from agricultural classifications cannot be ported.
Special Portability Situations
🏡 Divorce or Separation
When couples divorce, the spouse who keeps the original homestead retains the SOH benefit. The spouse who moves out can port their proportional share of the benefit (based on ownership percentage) to a new homestead within 3 years.
👴 Death of Spouse
A surviving spouse who maintains the property as their homestead keeps the full SOH benefit. If the surviving spouse sells and moves, they can port the full benefit to a new Florida homestead.
🏠 Moving to New Construction
You can port your SOH benefit to a newly constructed home. The market value used for portability calculations is the value as of January 1st of the year you establish homestead (when construction is substantially complete).
💼 Temporary Rental of Old Home
If you rent out your previous home after you move, you are considered to have "abandoned" your homestead on the date you moved out and established a new permanent residence elsewhere. The 3-year clock starts then, not when you sell the rental property.
🏗️ Substantial Improvements to New Home
If you make substantial improvements to your new home after establishing homestead and portability, those improvements will be added to your assessed value at market value in the year substantially complete. Your ported benefit protects your base assessed value, but not new additions.
Frequently Asked Questions
Can I port my SOH benefit if I move from Florida to another state temporarily?
No. If you establish residency in another state, you lose your Florida homestead exemption and SOH benefit. You cannot port a benefit that no longer exists. If you move back to Florida, you'll start over with no portability available.
What if my previous county property appraiser says I didn't have SOH?
Your new county property appraiser will verify your SOH benefit with your previous county. If there's a dispute, you may need to provide tax records showing your previous assessed value vs. market value. Contact your previous county property appraiser to get official documentation.
Can I port my benefit to a second home or rental property?
No. Portability only applies to your primary residence that qualifies for homestead exemption. You cannot port SOH benefits to vacation homes, rental properties, or investment properties.
What happens if I miss the March 1 deadline?
You lose portability for that tax year. However, if you're still within the 3-year window, you can apply again the following year. Late applications may be accepted in limited circumstances as determined by Florida Administrative Code Rule 12D-8.0065.
How much will portability save me annually?
Savings depend on your ported amount and local millage rate. As a rough estimate, every $100,000 in ported benefit saves approximately $1,500-$2,000 annually in property taxes (at typical Florida rates of 1.5-2.0%).
Can I port my benefit if I inherit a home?
It depends. If you inherit a home and establish it as your new homestead, you may be able to port your SOH benefit from a previous homestead (if you had one) to the inherited home. However, you cannot inherit the deceased person's SOH benefit — you can only transfer your own.
Legal References & Official Sources
- • DR-501: Application for Homestead Exemption
- • DR-501T: Transfer of Homestead Assessment Difference (Portability)
- • Florida Department of Revenue: floridarevenue.com/property
- • Your County Property Appraiser's Office
Ready to Calculate Your Property Taxes?
Use our free calculator to estimate your Florida property taxes with portability benefits