SESSION WATCH
Died SENATE · SESSION 2026

No. SB 1184

Homestead Assessment Limitation Transfer
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SPONSOR
Rodriguez
FILED BY
Ana Maria Rodriguez — District 40, Republican [search donations]
EFFECTIVE
7/1/2026
DIED IN
Finance and Tax

Filed under Taxes & Budget.

PROVIDED SUMMARY

Homestead Assessment Limitation Transfer; Conforming provisions to align with the State Constitution, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Removes the word 'immediate' from the homestead transfer statute.

The bill deletes the word "immediate" from three places in the homestead assessment transfer statute.

This change aligns the statute with the State Constitution, which does not use the word "immediate".

The core calculation formulas for transferring the homestead assessment limitation remain unchanged.

No new rights, duties, or restrictions are created or removed by this edit.

KEY PROVISIONS
§ 1 Removal of 'immediate' qualifier majors. 193.155(8)(a)

AIBroadens the scope of the homestead assessment limitation transfer to include any prior homestead, not just the most recent one.

“the immediate prior homestead as of January 1 of the year in which the immediate prior homestead was abandoned” bill text, line 28 →
TIMELINE
3/13/2026
Died in Finance and Tax
1/13/2026
Introduced
1/12/2026
Referred to Finance and Tax; Appropriations; Rules
1/6/2026
Filed
STATUTES IT CHANGES
s. 193.155
+0 / −7