No. SB 1212
Transfer of Homestead Property by Inheritance
SPONSOR
Rodriguez
FILED BY
Ana Maria Rodriguez — District 40, Republican [search donations]
EFFECTIVE
On the effective date of the amendment to the State Constitution proposed by SJR 1210 or a similar joint resolution having substantially the same specified intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose
DIED IN
Finance and Tax
OFFICIAL RECORD
Filed under Taxes & Budget.
PROVIDED SUMMARY
Transfer of Homestead Property by Inheritance; Providing that the transfer of certain property by inheritance is not a change in ownership, etc.
Plain English Summary
AI-GENERATEDExpands homestead exemption survival to new inheritors.
The bill adds a new category of property transfers that do not count as a change in ownership for tax purposes.
This change allows a new inheritor to keep the property's lower assessed value if they move in within a year.
The provision only takes effect if a related constitutional amendment is approved by voters.
KEY PROVISIONS
AIAdds a new category of transfers that do not trigger a change in ownership, allowing a new owner to keep the homestead tax benefit.
“the transfer is between the owner and another who makes the property his or her homestead within 1 year” bill text, line 67 →
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
+28 / −1