2020 Amendment 5

Extend “Save Our Homes” Portability Period Amendment


Proposing an amendment to the State Constitution, effective January 1, 2021, to increase, from 2 years to 3 years, the period of time during which accrued Save Our Homes benefits may be transferred from a prior homestead to a new homestead.

The measure would amend section 4 of Article VII and create a new section in Article XII of the state constitution, as follows:


Article VII


(8)a. A person who establishes a new homestead as of January 1, 2009, or January 1 of any subsequent year and who has received a homestead exemption pursuant to Section 6 of this Article as of January 1 of any either of the three two years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value. If this revision is approved in January of 2008, a person who establishes a new homestead as of January 1, 2008, is entitled to have the new homestead assessed at less than just value only if that person received a homestead exemption on January 1, 2007.

Article XII


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.[4]

LPF Stance: No


If approved, this would increase the amount of time for which homeowners can apply for Save Our Homes transferred homestead tax exemptions from one homesteaded property to a new homestead from two years to three.

Libertarian Party of Florida Platform

I. State Government

  1. Private Property and Markets: 

Private property is all property owned by non-government entities. We recognize the rights to private property and self-ownership as a basic human rights. Therefore, one of the functions of government is to protect the private property rights of all persons under its jurisdiction. This includes private entities having the right to voluntarily transfer ownership of their private property, free of government price or quantity controls, intervention or taxation.

VI. Paying for Government

  1. Ending Tax Favoritism: 

As long as we have taxes, equal protection of the law requires that for each type of tax, the rates should be the same and the tax base should be calculated in the same way for every individual or business.

There should be no abatements, subsidies, credits, refunds or other preferential treatments as incentives to businesses to invest or create jobs, or as a privilege to individuals or classes of individuals, such as age, race or location.  Such tax favoritism should be unconstitutional.



The 1992 Save Our Homes Amendment places a cap on the increases of the assessed value of a homesteaded residence in Florida. The original intent was to decrease taxes on homesteaded properties in Florida by placing caps on the appraised value on homes and land. It didn’t do that.

While the Libertarian Party of Florida welcomes any chance to decrease taxes, SOH created several problems in the attempt to curtail increasing Florida property taxes. For example, while SOH places a cap on the assessed value of a residence, it fails to address the tax rates themselves. Those taxes can be incrementally increased each year regardless of a property’s value. Indeed, they often are increased to compensate for the SOH limits. Similarly, the legally arbitrary homestead exemption itself shifts the burden of these taxes from homesteaded property owners to non-homestead property owners, who receive no such exemption. They pay even higher taxes as a result.

Similar arguments were made in the past about SOH adjustments. In 2008, Florida TaxWatch argued against Amendment 1 on the basis that portability transfers—as we see in the current Amendment 5—represented a constitutional challenge. They also argued the burden was placed on non-homesteaded homeowners who have seen the largest tax increases in Florida, creating an obvious and unfair tax disadvantage. The Miami Herald also urged a “No” vote because adjustments to the homestead exemption only further complicated Florida’s now incomprehensible “archaic tax system.”

It is the position of the Libertarian Party of Florida that we should focus our efforts on cutting government spending and taxation rather than playing games with property value. Only with responsible spending will that burden ease.

The LPF recommends No because the SOH program has only shifted tax burdens from homesteaded property owners to non-homestead property owners, creating an unequal tax system and further complicating Florida’s incomprehensible tax code.

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The next four years will be a continuation of executive order abuses. #newbosssameasoldboss

Biden signs executive orders on stimulus checks, food stamps and minimum wage
The president signed two executive orders Friday aimed at lessening the economic fallout from the pandemic.
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bring on the surprised pikachu

Is there any need for Congress at this point

How much are taxes going to increase to pay for all this "free" money

🤦🏻‍♀️ abuse of power is abuse of power. Dems would condemn this and Reps would celebrate this if he were an R.

Make career politicians and bureaucrats richer in the backs of the taxpayer.

While he is destroying our jobs and driving the price of gas thru the roof (stay tuned) he is giving everyone a pittance that he would NEVER consider living on.

I’m so happy I don’t pay taxes... y’all are just getting fucked.

Just like the last 40 years have been. If Congress would do their jobs things would flow better

"Mr. Biden has proposed a $1.9 trillion relief plan"125 million tax payers. So each tax payer should be getting $15k each?

Madness at large

He actually signed blank pages.

"Free" money...

Emperor Biden?

Ok here we go with all the republicans and Right leaning LP members.I dont recall many of you saying anything when trump was signing his.Donald J. Trump Total220 Executive orders.Obama in 8 years signed 276. Bush Jr 291 Clinton 364 Reagan 381So please tell me how 30 are an issue.Biden should get at least 220 right? Cause none of you complained about it then.

Amazing the left hates executive orders when it comes from the right but they are cheering right now. Like do they have whiplash from changing their stance so fast?


Biden is the anti-Libertarian.

A. This is a shit show. B. Is this saying he’s only moving toward changing the minimum wage for federal employees? Or just in general?

I'm old enough to remember when laws were legislated by the bicameral legislature.

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