Amendment 1

On January 29, 2008 Florida voters approved Amendment 1 to the Florida Constitution titled "Property Tax Exemptions - Limitations on Property Tax Assessments.”  Amendment 1 contained four provisions which included an additional $25,000 Homestead exemption, portability of a SOH benefit, a 10% assessment cap on all non-Homestead property and a $25,000 exemption on tangible personal property accounts. 

• Portability Application and Instructions
• How To Apply For Portability
• Additional $25,000 Homestead Exemption
• 10% Assessment cap on non-Homesteaded properties
• $25,000 Exemption on Tangible Personal Property
• Amendment 1 Tax Impact

Portability Application and Instructions

• Portability FAQs
• Contact Us
• DR-501T Portability Application and Instructions

How To Apply For Portability

To apply for portability, file your Homestead application online and click "yes" you want to apply for portability and the form will be filled out electronically and submitted with your online application, or click here for the DR-501T Portability Application and Instructions. Complete steps 1-5 and submit the application to the Orange County Property Appraiser via any of these convenient methods:

• Apply in person at 200 S. Orange Avenue, SunTrust Bank Building, 17th floor, Orlando
• Apply by mail at Orange County Property Appraiser:
  200 S. Orange Avenue
  Suite 1700
  Orlando, FL 32801
• Apply by fax at (407) 836-5949

Additional $25,000 Homestead Exemption

• General Information/FAQs/Calculation Examples

10% Assessment cap on non-Homesteaded properties

• Frequently Asked Questions

$25,000 Exemption on Tangible Personal Property

• General Information and FAQs

Amendment 1 Tax Impact

• 2008 Amendment 1 Tax Impact