No. HB 795
Transfer of Homestead Property by Inheritance
SPONSOR
Alvarez, J.
FILED BY
Jose Alvarez — District 46, Democrat [search donations]
EFFECTIVE
on the effective date of the amendment to the State Constitution proposed by HJR 793 or a similar joint resolution having substantially the same specified intent and purpose
DIED IN
Ways & Means Committee
OFFICIAL RECORD
Filed under Taxes & Budget.
PROVIDED SUMMARY
Transfer of Homestead Property by Inheritance; Provides that transfer of certain property by inheritance is not change in ownership.
Plain English Summary
AI-GENERATEDExpands inheritance transfers that avoid property tax reassessment.
The bill adds a new category of property transfers that are not treated as a change in ownership for tax purposes.
This applies when a property owner dies and the heir makes the property their homestead within one year.
The change prevents a full property tax reassessment upon inheritance in these specific cases.
The law takes effect only if a related state constitutional amendment is approved by voters.
KEY PROVISIONS
AIAdds a new category of property transfers that are not considered a change in ownership for tax purposes.
“Upon the death of the owner, the transfer is between the owner and another who makes the property his or her homestead within 1 year.” bill text, line 53 →
TIMELINE
3/13/2026
Died in Ways & Means Committee
1/13/2026
1st Reading (Original Filed Version)
1/5/2026
Now in Ways & Means Committee
1/5/2026
Referred to State Affairs Committee
1/5/2026
Referred to Intergovernmental Affairs Subcommittee
1/5/2026
Referred to Ways & Means Committee
12/17/2025
Filed
STATUTES IT CHANGES
s. 193.155
+27 / −1