QUICK ANSWER
Florida homestead is not just "$50,000 off your taxes." For 2026, the first $25,000 applies to school and non-school ad valorem tax levies. The additional non-school homestead exemption is CPI-adjusted to $26,411, so a fully eligible homestead can receive up to $51,411 of standard exemption value on non-school taxes. Save Our Homes limits annual assessed value increases on homesteaded property to 3% or CPI, whichever is lower. For 2026, the Florida Department of Revenue lists the SOH cap at 2.7%. Portability lets an owner transfer up to $500,000 of accumulated Save Our Homes benefit to a new Florida homestead if the owner had a homestead exemption in any of the 3 immediately preceding years. To plug your own numbers into the 2026 rules, use the Florida millage and property tax calculator. It handles the first $25,000 exemption, the additional CPI-adjusted exemption, the school vs non-school split, and the Save Our Homes cap. Drill the full content area with the free taxes affecting real estate practice questions.
EXAM PREP ONLY
This post explains how Florida homestead exemption, Save Our Homes, portability, taxable value, and school versus non-school millage appear on the Florida sales associate exam. It is not legal, tax, appraisal, title, closing, lending, brokerage, or professional advice. For a real property-tax question, verify current rules with the county property appraiser, the Florida Department of Revenue, or a qualified Florida professional.
PENDING LEGISLATION (NOT YET LAW)
The exam tests current law: the first $25,000 plus the CPI-adjusted additional non-school exemption. A pending proposal, Senate Joint Resolution 2-F, would phase the homestead exemption to $150,000 on January 1, 2027 and $250,000 on January 1, 2028, and a separate House measure (HJR 203) proposed a different phase-in. As of May 31, 2026, none has passed, so study the current figures below. For status, see the Florida property tax reform tracker.
What this guide covers
- What the exam tests about Florida homestead
- The two meanings of Florida homestead
- The 2026 homestead exemption amount
- The school and non-school split
- Full property tax calculation
- Florida homestead calculator (2026)
- Who qualifies for homestead
- Save Our Homes cap
- Portability
- Market value, assessed value, and taxable value
- Non-homestead caps
- Extra homestead exemptions
- Practice questions
- Mistakes students make
- FAQ
What the exam tests about Florida homestead
Most students memorize one phrase: "Florida homestead exemption is $50,000."
That phrase is now incomplete for current-law study, and it was never enough for the exam anyway.
The Florida real estate exam tests what the homestead exemption does inside a scenario. You may need to calculate taxable value, separate school from non-school taxes, explain why a new buyer's assessed value jumps after closing, identify the March 1 filing deadline, apply the Save Our Homes cap, or decide whether portability applies.
The tested idea is not the slogan. The tested idea is the chain:
- Does the property qualify as homestead?
- What is the assessed value?
- Which exemption layer applies?
- Is this school or non-school millage?
- Did Save Our Homes cap the assessed value?
- Did the owner port a benefit from a prior Florida homestead?
That is why homestead shows up in property tax math, ownership questions, license law examples, and buyer counseling scenarios. It sits right at the intersection of property rights, real estate math, and Florida-specific law.
BEFORE YOU MEMORIZE ONE NUMBER
Test 2026 homestead numbers in the calculator, then drill the exam pattern.
The Florida millage and property tax calculator handles the 2026 first $25,000 exemption, the additional CPI-adjusted exemption ($26,411 for 2026), the school vs non-school split, and the Save Our Homes cap. Pass Florida is an educational exam-prep tool for Florida sales associate candidates: 1,002 Florida-specific practice questions, a 19-topic diagnostic, six modes, Math Coach across the 14 Florida math calculation types, Trap Library, Confidence Calibration, offline app access on phone or tablet, optional sync, lifetime updates, and one $39.99 purchase. No subscription. No copied exam questions.
The two meanings of Florida homestead
Florida uses "homestead" in two related but different ways.
| Homestead concept | What it means | Exam use |
|---|---|---|
| Homestead tax exemption | Property tax exemption for a qualifying permanent residence | Tax calculations, filing deadline, qualification |
| Constitutional homestead protection | Protection from forced sale and limits on devise/alienation | Property rights and ownership questions |
This article focuses mostly on the tax exemption, Save Our Homes, and portability because that is where most exam math appears. But do not miss the constitutional protection pattern.
Under Article X, Section 4 of the Florida Constitution, homestead property owned by a natural person is generally protected from forced sale, except for taxes and assessments, obligations for purchase, improvement or repair, and obligations for house, field, or other labor performed on the property. The size protection is up to one-half acre inside a municipality and up to 160 acres outside a municipality.
Article X, Section 4(c) adds the devise and alienation limits the exam likes to pair with forced-sale protection. If the owner is survived by a spouse or a minor child, the homestead cannot be freely devised by will: with a minor child it cannot be devised at all, and with a surviving spouse but no minor child it can be devised only to the spouse, with the property otherwise passing under Florida's homestead descent rules (F.S. 732.401 and 732.4015). Alienation is also restricted while the owner is alive. A married owner cannot sell or mortgage the homestead without the spouse joining in the deed or mortgage, even if the spouse is not on the title. These protections exist to keep a family home with the surviving spouse and children, and they are separate from the property tax exemption.
Exam trap alert
The homestead tax exemption and constitutional forced-sale protection are not the same answer.
If the question asks for property tax relief, think Article VII, F.S. 196.031, Save Our Homes, taxable value, and millage. If the question asks whether a judgment creditor can force a sale, think Article X forced-sale protection and the listed exceptions.
The 2026 homestead exemption amount
The base structure has two layers.
| Layer | 2026 amount | Applies to school taxes? | Applies to non-school taxes? |
|---|---|---|---|
| First homestead exemption | $25,000 | Yes | Yes |
| Additional homestead exemption | $26,411 for 2026 | No | Yes |
| Full standard exemption value | $51,411 for 2026 | Only first $25,000 | Yes, if assessed value is high enough |
F.S. 196.031 still describes the first $25,000 and an additional exemption on assessed value greater than $50,000 for levies other than school district levies. The key current-law update is that the additional exemption is adjusted annually for inflation when the CPI change is positive. The Florida Department of Revenue lists the 2026 additional homestead exemption at $26,411.
That means the old shortcut "$50,000 homestead exemption" is no longer the full current-law number for 2026 non-school taxes.
How the layers apply
For 2026 current-law calculations:
- The first $25,000 applies to assessed value from $0 to $25,000.
- The gap from $25,001 to $50,000 is not covered by the second layer.
- The additional $26,411 applies above $50,000 and only to non-school taxes.
- The full 2026 standard exemption value applies once assessed value is high enough to absorb both layers.
Many prep books still use $50,000 because that was the long-running base rule and many exam questions test the structure, not the inflation-adjusted amount. If a question gives you a specific current year or current-law prompt, use the current amount. If a course question uses the older $50,000 framing, focus on the same split: first layer for school and non-school taxes, second layer for non-school taxes only.
The school and non-school split
This is the part students miss.
The homestead exemption does not create one taxable value. It can create two:
- A taxable value for school taxes
- A taxable value for non-school taxes
Example with 2026 numbers
Assessed value: $250,000
For school taxes:
- First exemption applies: $25,000
- School taxable value: $250,000 minus $25,000 = $225,000
For non-school taxes:
- First exemption applies: $25,000
- Additional 2026 exemption applies: $26,411
- Total standard exemption for non-school taxes: $51,411
- Non-school taxable value: $250,000 minus $51,411 = $198,589
If the exam gives separate school and non-school millage, split the calculation. Do not apply the full non-school exemption to school taxes.
Full property tax calculation
Here is the way I would work it on scratch paper.
Question setup
- Assessed value: $250,000
- School millage: 7.5 mills
- Non-school millage: 12.5 mills
- Homestead exemption: yes
- Use current 2026 exemption amounts
Step 1: School taxable value
$250,000 minus $25,000 = $225,000
School tax:
$225,000 x 0.0075 = $1,687.50
Step 2: Non-school taxable value
$250,000 minus $51,411 = $198,589
Non-school tax:
$198,589 x 0.0125 = $2,482.36
Step 3: Total tax
$1,687.50 plus $2,482.36 = $4,169.86
The wrong answer pattern
The common wrong answer applies the full exemption to the total millage:
$250,000 minus $51,411 = $198,589
$198,589 x 0.020 = $3,971.78
That is wrong because school taxes only get the first $25,000 exemption.
For more practice on this kind of calculation, use the millage and property tax calculator and the property tax math formula guide.
Florida homestead calculator (2026)
If you want to plug your own assessed value, school millage, non-school millage, and Save Our Homes facts into the 2026 rules without rebuilding the formula by hand, use the Pass Florida millage and property tax calculator.
The calculator handles:
| Input | What it does |
|---|---|
| Assessed value | Starting point for taxable value |
| First $25,000 homestead exemption | Subtracted from both school and non-school taxable value |
| Additional CPI-adjusted exemption ($26,411 for 2026) | Subtracted from non-school taxable value only |
| School millage | Applied to school taxable value |
| Non-school millage | Applied to non-school taxable value |
| Save Our Homes cap input | Lets you test the 2.7% 2026 cap before applying exemptions |
It is built for two audiences: Florida real estate sales associate candidates practicing exam math, and homeowners sanity-checking their property tax setup against current 2026 numbers.
Open the Florida homestead & millage calculator | Print the homestead cheat sheet
Use the calculator the same way the exam tests homestead: assessed value first, then exemptions, then millage. Do not multiply mills by market value, and do not apply the full standard exemption to school taxes.
Who qualifies for homestead
Under F.S. 196.031, the owner must have legal title or beneficial title in equity on January 1 and must make the property the owner's permanent residence, or the permanent residence of someone legally or naturally dependent on the owner.
For exam purposes, think of four requirements:
| Requirement | Exam wording |
|---|---|
| Ownership | Legal title or beneficial title in equity |
| Residence | Permanent Florida residence |
| Timing | Qualify as of January 1 |
| Application | File with the county property appraiser, usually by March 1 |
What does not automatically disqualify the owner
- Owning other property does not automatically disqualify the owner.
- U.S. citizenship alone is not the test. The applicant must be able to establish the property as a permanent Florida residence, and the property appraiser decides that from the facts.
- A duplex or mixed-use situation may still qualify for the owner-occupied portion.
- Title can be held by the entireties, jointly, in common, as a condominium, or through certain cooperative interests.
What can disqualify the owner
- The property is a vacation home.
- The property is an investment property and not the owner's permanent residence.
- The owner claims a permanent-residency-based exemption or tax credit in another state.
- The owner misses the filing deadline and does not qualify for a late filing path.
- The owner did not own and occupy the property as a permanent residence on January 1.
Exam trap alert: January 1 and March 1 are different
January 1 is the qualification date. March 1 is the usual application deadline.
A buyer who closes on January 2 may live there all year, but that buyer was not the owner on January 1. For that tax year, the buyer normally waits until the next year to qualify.
SME note: permanent residence is factual
For exam purposes, "permanent residence" usually means the owner's Florida primary residence as of January 1. In real county review, the property appraiser makes a factual determination. Under F.S. 196.015, no single document controls the answer. The appraiser may look at facts such as:
- Declaration of domicile
- Florida driver license or Florida ID
- Relinquishment of an out-of-state driver license
- Florida vehicle tag
- Florida voter registration, if the owner is a U.S. citizen
- Address on federal income tax returns
- Bank statement and checking account address
- Utility payments at the homestead address
- Dependent children's school location
- Prior non-Florida residency and when it ended
You do not need to memorize that whole list for the sales associate exam. The point is simpler: ownership alone is not enough, and occasional use is not enough. The owner must actually make the property a permanent residence, and the county property appraiser decides that from the facts.
SME note: late filing is possible, but not automatic
The clean exam rule is still March 1. Under F.S. 196.011, missing the March 1 application deadline generally waives the exemption for that year unless a statutory late-filing path applies. Current law allows limited relief for issues such as documented postal error or an otherwise qualified applicant who files within the statutory late window and shows sufficient evidence of inability to timely apply or other extenuating circumstances. If the property appraiser does not grant the late application, the applicant may petition the value adjustment board.
Do not turn this into an exam rabbit hole. If the question simply asks the standard filing deadline, answer March 1. If the question mentions a denial, late filing, postal error, extenuating circumstances, or the value adjustment board, then look for the late-filing exception pattern.
Save Our Homes assessment cap
Save Our Homes is the assessment cap that keeps long-term Florida homeowners from being taxed as if every market jump instantly became taxable value.
Under F.S. 193.155, the assessed value of homesteaded property cannot increase each year by more than the lower of:
- 3% of the prior year's assessed value
- The percentage change in CPI
The Florida Department of Revenue lists the 2026 Save Our Homes cap at 2.7%.
What this means
Market value can rise by 10%, 20%, or more. Save Our Homes does not freeze market value. It limits the increase in assessed value.
| Value type | What it means |
|---|---|
| Just value or market value | What the property is worth in the market |
| Assessed value | Value after assessment limits, such as Save Our Homes |
| Taxable value | Assessed value minus exemptions |
Save Our Homes example
Prior assessed value: $300,000
Market value this year: $360,000
2026 SOH cap: 2.7%
Maximum assessed value increase:
$300,000 x 0.027 = $8,100
New assessed value:
$300,000 plus $8,100 = $308,100
The market value can be $360,000, but the assessed value is capped at $308,100 for this example.
Portability
Portability lets a Florida homeowner move some or all of the Save Our Homes benefit from an old Florida homestead to a new Florida homestead.
Under F.S. 193.155, a person who establishes a new homestead can receive this assessment reduction if they received a homestead exemption as of January 1 of any of the 3 immediately preceding years.
Key portability rules
| Rule | Exam fact |
|---|---|
| Maximum benefit | $500,000 |
| Timing | Homestead in any of the 3 immediately preceding years |
| Applies where | Florida homestead to Florida homestead |
| New home equal or higher value | Full benefit transfers, capped at $500,000 |
| New home lower value | Benefit is reduced proportionally |
| Buyer of old home | Does not receive the seller's SOH benefit |
The old "2 years" portability explanation is outdated. Current law uses the 3 immediately preceding years.
Portability example: moving up
Old homestead:
- Just value: $500,000
- Assessed value: $380,000
- SOH benefit: $120,000
New homestead:
- Just value: $600,000
Because the new homestead is worth more than the old homestead, the full $120,000 benefit transfers.
New assessed value:
$600,000 minus $120,000 = $480,000
Portability example: downsizing
Old homestead:
- Just value: $500,000
- Assessed value: $380,000
- SOH benefit: $120,000
New homestead:
- Just value: $450,000
Because the new homestead is lower in value, use the proportional calculation:
$450,000 divided by $500,000 = 0.90
$120,000 x 0.90 = $108,000 portable benefit
New assessed value:
$450,000 minus $108,000 = $342,000
Exam trap alert
The seller may be able to port the benefit. The buyer does not inherit the seller's capped assessment.
When a buyer purchases a homesteaded property, the buyer should not assume their tax bill will look like the seller's tax bill. The property is reassessed under the new ownership rules. This is one reason buyers get surprised after closing.
Market value, assessed value, and taxable value
Homestead math breaks when students use the wrong value at the wrong step.
| Term | Meaning | Where it appears |
|---|---|---|
| Just value or market value | Property's market-based value | County appraisal and sale comparisons |
| Assessed value | Value after assessment caps | Save Our Homes and non-homestead caps |
| Taxable value | Assessed value minus exemptions | Millage calculation |
The order matters:
- Start with just value.
- Apply assessment limits to get assessed value.
- Apply exemptions to get taxable value.
- Apply millage to get tax.
Do not apply the homestead exemption to market value if the question already gave you assessed value. Do not apply millage to assessed value before subtracting exemptions.
Non-homestead caps
Students sometimes confuse Save Our Homes with the non-homestead assessment caps.
Florida has separate 10% caps for certain non-homestead residential property and certain nonresidential property, but those caps are for non-school levies and reset under change-of-ownership rules. They are not the same as Save Our Homes.
For exam purposes:
| Property | Assessment cap pattern |
|---|---|
| Homestead | 3% or CPI, whichever is lower |
| Non-homestead residential | 10% cap for non-school levies |
| Certain nonresidential property | 10% cap for non-school levies |
If the question says "homesteaded," use Save Our Homes. If it says investment property, rental property, or commercial property, do not use the 3% SOH cap.
Extra homestead exemptions
The exam is usually centered on the standard homestead exemption and Save Our Homes, but Florida also has additional exemptions for certain owners.
Examples include:
- Local-option senior exemptions under F.S. 196.075
- Certain veteran and surviving spouse exemptions
- Certain totally and permanently disabled person exemptions
- Certain first responder exemptions
Do not let these distract you from the main exam pattern. If a question is about a standard owner-occupied primary residence, apply the standard homestead rule. If the question specifically mentions age, disability, veteran status, income limit, surviving spouse, or local-option exemption, then look for the special rule.
Practice questions
Question 1
A homeowner has a homesteaded property with an assessed value of $250,000. The school millage is 7.5 mills and the non-school millage is 12.5 mills. Use the 2026 standard homestead amounts. What is the total property tax?
Answer
School taxable value: $250,000 minus $25,000 = $225,000
School tax: $225,000 x 0.0075 = $1,687.50
Non-school taxable value: $250,000 minus $51,411 = $198,589
Non-school tax: $198,589 x 0.0125 = $2,482.36
Total tax: $1,687.50 plus $2,482.36 = $4,169.86
The trap is applying the full exemption to school taxes. School taxes receive only the first $25,000 exemption.
Question 2
A homesteaded property had an assessed value of $300,000 last year. The market value increased to $360,000 this year. The 2026 Save Our Homes cap is 2.7%. What is the highest assessed value this year?
Answer
$300,000 x 0.027 = $8,100 maximum increase.
$300,000 plus $8,100 = $308,100.
The market value can be higher, but Save Our Homes caps the assessed value increase.
Question 3
A homeowner sells a Florida homestead with a just value of $500,000 and an assessed value of $380,000. The owner buys a new Florida homestead with a just value of $450,000. What portable benefit applies?
Answer
Old SOH benefit: $500,000 minus $380,000 = $120,000.
Because the new home is lower in value, reduce proportionally:
$450,000 divided by $500,000 = 0.90.
$120,000 x 0.90 = $108,000 portable benefit.
New assessed value before other changes: $450,000 minus $108,000 = $342,000.
Question 4
A buyer closes on a Florida home on January 2, moves in immediately, and files for homestead before March 1. Does the buyer qualify for that tax year's homestead exemption?
Answer
Usually no. The owner must qualify as of January 1. A January 2 closing normally means the buyer waits until the next tax year.
Question 5
Which statement is false?
(A) Save Our Homes limits annual assessed value increases on homestead property to 3% or CPI, whichever is lower.
(B) The buyer of a homesteaded property automatically receives the seller's Save Our Homes benefit.
(C) The first homestead exemption layer applies to school and non-school taxes.
(D) The additional homestead exemption layer applies only to non-school taxes.
Answer
Answer: B.
The buyer does not receive the seller's SOH benefit. The seller may be able to port some or all of the benefit to a new Florida homestead, but the buyer's assessment does not simply stay at the seller's capped level.
Mistakes students make
| Mistake | Better exam habit |
|---|---|
| Memorizing "$50,000" and stopping | Learn the school/non-school split and the CPI-adjusted additional layer |
| Using the full exemption against school taxes | School taxes get the first $25,000 only |
| Mixing up January 1 and March 1 | January 1 is qualification, March 1 is filing |
| Applying Save Our Homes to market value | SOH limits assessed value increases |
| Giving the buyer the seller's SOH benefit | Seller may port, buyer does not inherit |
| Using the old 2-year portability rule | Current law uses any of the 3 immediately preceding years |
| Forgetting special assessments | Homestead tax exemption does not remove special assessments |
| Treating tax exemption and creditor protection as the same concept | Tax exemption is Article VII, forced-sale protection is Article X |
Related exam concepts
| Concept | Why it matters |
|---|---|
| Millage and property tax calculator | Practice the school and non-school millage split |
| Florida real estate math formulas | Property tax math often appears with other exam formulas |
| Property rights and ownership | Homestead protection overlaps with ownership, title, and creditor rights |
| Legal descriptions | Tax parcels and assessed property require accurate property identification |
| Documentary stamps and closing costs | Closing costs and property taxes often appear in the same math cluster |
| FREC rules and violations | Licensees must avoid giving tax or legal advice beyond competence |
| Florida real estate exam 19 topics | Homestead touches property rights, math, and Florida-specific law |
| Florida real estate exam changes in 2026 | Current-law updates include CPI-adjusted homestead amounts |
Ready to drill homestead the way the exam tests it?
Homestead questions are easy to read and easy to miss. The numbers look familiar, so students move too fast. The real exam does not ask "what is homestead?" Instead, it gives you a buyer, a closing date, an assessed value, a millage rate, or a move from one Florida home to another.
Pass Florida is an educational exam-prep tool for Florida sales associate candidates: 1,002 Florida-specific practice questions, a 19-topic diagnostic, six modes, Math Coach across the 14 Florida math calculation types, Trap Library, Confidence Calibration, offline access, optional sync, lifetime updates, and one $39.99 purchase. No subscription. No copied exam questions.
Use the millage calculator | Review Florida math formulas | Download Pass Florida
Methodology
The tax rules in this guide were reviewed and verified on May 27, 2026; the pending-legislation note was updated May 31, 2026 to reflect the SJR 2-F special-session bill. Verification used current Florida Statutes, the Florida Constitution, Florida Department of Revenue 2026 property tax guidance, and the Florida sales associate exam's math and property-rights testing patterns. Statutory anchors verified verbatim today include: F.S. 196.031 (the first $25,000 homestead exemption applying to school and non-school levies; the additional exemption applying to assessed value greater than $50,000 for non-school levies, adjusted annually for CPI under F.S. 196.031(1)(b)); F.S. 196.015 (permanent residence as a factual determination by the property appraiser); F.S. 196.011 (March 1 filing, late-filing exceptions, and value adjustment board petition path); the Florida Department of Revenue's January 2026 CPI Additional Homestead Exemption Adjustment PDF (2026 maximum additional exemption $26,411 at 2.7% CPI change; 2025 was $25,722; 2024 base year $25,000); the Florida Department of Revenue's Save Our Homes PDF (2026 cap = 2.7%, per the lower-of-3%-or-CPI rule in F.S. 193.155(1)); F.S. 193.155 (portability + Save Our Homes assessment cap); and Florida Constitution Article X, Section 4 (homestead forced-sale protection with exceptions for taxes/assessments, purchase/improvement/repair obligations, and labor performed on the realty). The CPI-adjusted additional homestead exemption amount and Save Our Homes cap should be rechecked each January before this page is republished or refreshed.
This post corrects two important outdated shortcuts: the additional homestead exemption is now CPI-adjusted, with a 2026 amount of $26,411, and portability is based on a homestead exemption in any of the 3 immediately preceding years, not the old 2-year phrasing.
Examples are original teaching scenarios. They are not copied from the Florida Department of Business and Professional Regulation (DBPR), Pearson VUE, DOR examples, county records, county forms, or state exam materials.
Product note. Pass Florida is our Florida-specific exam prep app. This page references our own product and calculator ecosystem, so the relationship is direct and disclosed. We do not claim to use copied exam questions, guarantee passage, or replace official DBPR, Florida Real Estate Commission (FREC), Florida Department of Revenue (DOR), county property appraiser, county tax collector, legal, tax, appraisal, title, closing, lending, brokerage, or professional guidance.
This post is exam preparation content for the Florida Real Estate Sales Associate exam. It is not legal, tax, financial, lending, appraisal, brokerage, insurance, title, closing, or professional advice. For real-world decisions, verify current requirements with the official source or consult a qualified licensed Florida professional.
Sources
- F.S. 196.031, Exemption of homesteads
- F.S. 196.015, Permanent residency; factual determination by property appraiser
- F.S. 196.011, Annual application required for exemption
- F.S. 193.155, Homestead assessments and portability
- F.S. 193.1554, Assessment of nonhomestead residential property
- F.S. 193.1555, Assessment of certain residential and nonresidential real property
- F.S. 196.075, Additional homestead exemption for persons 65 and older
- F.S. 196.101, Exemption for totally and permanently disabled persons
- Florida Constitution Article VII, Section 6, Homestead exemptions
- Florida Constitution Article X, Section 4, Homestead forced-sale protection
- Florida Department of Revenue, Additional Homestead Exemption Adjustment
- Florida Department of Revenue, Save Our Homes
- Florida Department of Revenue, Property Tax Exemption for Homestead Property
- Florida Department of Revenue, Property Tax Exemptions
FAQ
How much is the Florida homestead exemption in 2026?
For 2026, the first $25,000 applies to school and non-school taxes. The additional non-school exemption is CPI-adjusted to $26,411. That makes the full standard exemption value $51,411 for non-school taxes when assessed value is high enough.
Why do older study materials say the homestead exemption is $50,000?
That was the long-running base shortcut: $25,000 for school and non-school ad valorem levies plus an additional $25,000 for non-school levies. Current Florida law now adjusts the additional layer for inflation when the CPI change is positive. The exam concept is still the same: first layer for school and non-school taxes, additional layer for non-school taxes.
Does the full homestead exemption apply to school taxes?
No. School taxes receive only the first $25,000 exemption. The additional homestead exemption applies to non-school taxes only.
What is the Save Our Homes cap?
Save Our Homes limits annual assessed value increases on homesteaded property to 3% or CPI, whichever is lower. For 2026, the Florida Department of Revenue lists the cap at 2.7%.
Does Save Our Homes cap market value?
No. It caps assessed value. Market value can rise faster than the cap.
What is portability?
Portability lets a Florida homeowner transfer up to $500,000 of accumulated Save Our Homes assessment benefit from a prior Florida homestead to a new Florida homestead.
How long do you have to use portability in Florida?
Current law looks to whether the person received a homestead exemption as of January 1 of any of the 3 immediately preceding years. Older "2-year" summaries are outdated.
Does the buyer get the seller's Save Our Homes benefit?
No. The seller may be able to port the benefit to a new homestead. The buyer does not inherit the seller's capped assessed value.
What is the deadline to apply for homestead exemption?
The usual filing deadline is March 1 with the county property appraiser. The qualification date is January 1.
Can a noncitizen qualify for Florida homestead?
Yes, if the person meets the ownership and permanent Florida residency requirements. U.S. citizenship alone is not the test; the applicant must be able to establish the property as a permanent Florida residence, and the property appraiser decides that from the facts.
Does homestead apply to rental property?
The standard homestead exemption applies to a permanent residence, not an investment property. If an owner lives in part of a property and rents another part, the exemption may apply to the owner-occupied portion.
Does homestead protect a home from every creditor?
No. Article X protects qualifying homestead from forced sale, but it has exceptions, including taxes and assessments, obligations for purchase, improvement or repair, and labor performed on the real property.
This article is for Florida real estate exam preparation and candidate planning only. It does not provide legal, tax, lending, appraisal, title, brokerage, licensing, or policy advice.

