In short: No. The three-year window to transfer your Save Our Homes benefit to a new Florida homestead took effect January 1, 2021, and it does not rescue a transfer that was late under the old two-year rule. In Frehling v. Garcia, Miami-Dade homeowners who sold their homestead in 2016 and applied to port the benefit in 2019 argued that the 2020 amendment should govern their pending case. The Third District affirmed judgment for the Property Appraiser in a written opinion on October 4, 2023.
The Facts
According to the opinion, Robert and Nancy Frehling had a homestead exemption and Save Our Homes benefit on their old Miami-Dade home beginning in 2014. They sold it in September 2016 and moved into a new home in January 2017. They did not apply for a homestead exemption or a portability transfer on the new home for 2017 or 2018.
In September 2019 they applied for both. The Property Appraiser granted the homestead exemption but denied the transfer as untimely under the two-year rule then in force. The Value Adjustment Board reversed, and in July 2020 the Property Appraiser sued in circuit court to reinstate the denial. In November 2020, voters approved an amendment extending the portability window from two years to three, effective January 1, 2021. The trial court entered summary judgment for the Property Appraiser.
The case was argued on April 10, 2023. The points below are what the lawyers argued, not findings by the court.
- The homeowners argued that the amendment’s plain words, “effective January 1, 2021,” meant the three-year period applied to any case decided after that date, including theirs, and compared it to the zoning rule that a court applies the law in effect when it decides.
- They also argued the summary judgment came too early because discovery was still being produced, and that the court should have let them amend after judgment.
- The Property Appraiser argued that the amendment, its schedule and the implementing statute, which applies “beginning with the 2021 tax roll,” all looked forward and did not reach a 2019 transfer.
The Decision
The Third District affirmed on October 4, 2023, in a written opinion. It held that the 2019 transfer application was untimely under the two-year rule in effect at the time, and that the 2020 amendment is unambiguous: the three-year period begins January 1, 2021. The court found no conflict between the amendment and the implementing law, because January 1 is the date property is assessed for each year’s tax roll, so “January 1, 2021” and “the 2021 tax roll” point to the same start.
The court rejected the argument that a constitutional amendment with a stated effective date must be applied to earlier events, noting the homeowners cited no clear authority for that. It distinguished Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012), because that case involved a statute that imposed a residency requirement, not an effective date.
The court also held that the discovery complaint was not preserved, because it was raised only after final judgment, and that denying a motion to amend filed 15 days after judgment to add new issues was not an abuse of discretion.
The Law
Article VII, section 4(d)(8) of the Florida Constitution lets a homeowner carry the Save Our Homes difference between just value and assessed value, up to $500,000, from an old homestead to a new one. The 2020 amendment extended the time to establish the new homestead from two years to three, and Article XII, section 40 made that change effective January 1, 2021.
The statute that carries out portability is section 193.155, subsection (8). Under the current statute, the transfer is available to a person who had a homestead exemption as of January 1 of any of the 3 immediately preceding years, and the transfer form is filed with the homestead exemption application, ordinarily by March 1. Under the 2019 version of the statute that governed this case, the window was two years.
Current law (2026): Section 193.155(8) now uses the three-year window. The Frehling decision means that window applies from January 1, 2021 forward; it does not reopen transfers that were already late under the two-year rule.
Lessons
- If you sell a Florida homestead, apply for the homestead exemption and the portability transfer on your next home as soon as you qualify. Waiting can cost you the transferred benefit.
- A change in the law that says it takes effect on a certain date generally starts on that date. It does not reach back to fix a deadline you already missed.
- Raise discovery problems before the summary judgment hearing. An argument raised for the first time after judgment is usually lost.
- A post-judgment motion to amend that adds new issues is unlikely to succeed.
Source: Frehling v. Garcia, No. 3D22-0949 (Fla. 3d DCA Oct. 4, 2023) (opinion); ACIS docket (mandate issued October 25, 2023).
Watch the Oral Argument
This is the recording of the actual oral argument, posted on the channel. What lawyers and judges say at argument is not the ruling; the decision is summarized above.
🏡 Save Our Homes Portability — Does the 3-Year Window Reach a 2019 Homestead? Florida Appeal
Go Deeper
- Homestead Exemption Revoked for Nine Years: The 10% Cap Still Applies (Russell v. Hassett)
- Homestead Exemption Through Your Children: Garcia v. Andonie and Noncitizen Owners
- Florida Homestead Exemption and the November 2026 Property Tax Amendment
Frequently Asked Questions
How long do I have to transfer my Save Our Homes benefit in Florida?
Since January 1, 2021, you can transfer it to a new homestead if you had a homestead exemption on your prior home as of January 1 of any of the 3 immediately preceding years, under section 193.155. Before 2021 the window was two years, and Frehling v. Garcia holds the longer window does not apply to earlier transfers.
Can I still get portability if I missed the deadline?
If you missed the March 1 filing date but are otherwise eligible, the statute allows a late application in limited circumstances, with a petition to the value adjustment board and a showing of extenuating circumstances. If you were outside the two- or three-year window itself, a late application does not fix that.
Does a constitutional amendment apply to my pending tax case?
Not automatically. In Frehling, the Third District held that an amendment stating it takes effect January 1, 2021 applies from that date forward, even though the homeowners’ case was still pending when it took effect.
How much Save Our Homes benefit can I transfer to a new Florida home?
The difference between the old home’s just value and assessed value, up to $500,000, under Article VII, section 4(d)(8) of the Florida Constitution and section 193.155. If the new home costs less than the old one, a proportional amount transfers.
Talk to a Florida homestead and probate lawyer
Weidner Law, P.A. handles Florida homestead, probate and real estate disputes from St. Petersburg. If you need a probate real estate lawyer, call (727) 954-8752 or email weidner@mattweidnerlaw.com.
Read the law yourself, free: the full Florida Probate Code and Probate Rules and the Florida Trust Code are on floridarules.net.
This article is general information about Florida law, not legal advice about your situation. Reading it, watching the videos, or contacting the firm does not create an attorney-client relationship. Every case turns on its own facts, and past results do not guarantee a similar outcome. The hiring of a lawyer is an important decision that should not be based solely upon advertisements.
