最近換了自住房的可能有用.
就是你以前那個房子的市場價just (market) value 和為了地產稅目的 assessed value( 一般比 market value 低至少 30%，而且自住房每年的房地產稅增加不能超過 3%）之間的差價你可以轉移到你現在的新的自住房上麵，這樣可以少付不少地稅。
可能很多做房地產的人都不是很了解這個法案:
SAVE OUR HOMES PORTABILITY TRANSFER
In 2008, the citizens of Florida voted to pass Amendment 1, which included a provision to transfer any Save Our Homes benefit from one homesteaded property to a new homesteaded property in Florida. The Florida Save Our Homes provision allows a homeowner to “port” or transfer all or a portion of the tax benefit, up to $500,000.
If your new home has a higher Just (Market) Value than your prior residence, the portability amount is determined by subtracting the Assessed Value of the former home from its market value. For example, if the market value of your previous home is $300,000, but the assessed value is $200,000, your Save our Homes benefit for portability purposes is $100,000. This benefit of $100,000 will be applied to your new home and reduce the Assessed Value by $100,000.
BTW, 我們佛州的地產稅的情況是這樣的：
property tax大概是政府估值的1.5%到2%，政府估值會在你買的那年重新評估，一般是市場值的百分之70%。如果是自住房，每年估值最多上漲3%，如果是投資房每年可以上漲10%。
