Fla. Const. art. XII, § 40. Transfer of the accrued benefit from specified limitations on homestead property tax assessments; increased portability period.

This section and the amendment to Section 4 of Article VII, which extends to three years the time period during which the accrued benefit from specified limitations on homestead property tax assessments may be transferred from a prior homestead to a new homestead, shall take effect January 1, 2021. History. — Added, H.J.R. 369, 2020; adopted 2020.