NEWS & INSIGHTS
Florida Protects Homestead Tax Benefits When Transferred into a Community Property Trust: PTO 25-16
Florida’s PTO Bulletin 25-16 confirms that transfers of homestead property into community property trusts—spousal estate planning vehicles—are exempt from reassessment, preserving homestead tax benefits.
Florida Protects Homestead Tax Benefits When Transferred into a Community Property Trust: PTO 25-16
PTO Bulletin 25-16 confirms that transferring homestead property into a Florida Community Property Trust does not trigger reassessment as a change of ownership.
Introduction
On August 13, 2025, the Florida Department of Revenue issued PTO Bulletin 25-16, clarifying that homestead transfers into a community property trust do not constitute a change in ownership for property tax purposes and thus do not trigger reassessment. Effective June 20, 2025, the law applies retroactively to trusts created before, on, or after that date.
Legal Clarification
This ruling stems from Chapter 2025-159 (SB 262), which adds subsection 736.151(3), F.S. It aligns these transfers with those between spouses under Florida Statute 193.155(3)(a)2., ensuring homestead preservation.
Retroactive Application
Since the statute is remedial, it applies retroactively—protecting earlier transfers into community property trusts from triggering reassessment.
Practical Implications
Family estate planning structures utilizing community property trusts now won’t risk erasing homestead tax benefits—ensuring long-term tax protection and continuity for owners.
Transferring homestead property into a community property trust is not a change of ownership for tax purposes.
June 20, 2025, and it applies retroactively to prior trust transfers.
Florida law treats it as a spousal transfer rather than a change of ownership under s. 193.155(3)(a)2.
Chapter 2025-159 (SB 262), amending s. 736.151 with a new subsection (3).
Yes—it's remedial and applies to all relevant community property trusts regardless of creation date.
The homestead assessment cap (like Save Our Homes) remains intact despite the transfer.
Married couples using community property trusts maintain their tax protections.
Florida Statute §193.155(3)(a)2 recognizes transfers between spouses as exempt.
Yes—they must not reassess homestead property when transferred into such a trust.
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Jeanette Moffa, Esq.
(954) 800-4138
JeanetteMoffa@MoffaTaxLaw.com
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.