Portability of the “Save Our Homes” (SOH) benefit is available for homeowners who had homestead exemptions on their old home after 2006, and who purchase a new 
homestead. Homeowners can transfer their SOH benefit to a new home if they had the homestead exemption on the old home in either of the previous two years.
The maximum benefit a homeowner can transfer is $500,000. A person who moves to a more expensive home will transfer the dollar amount. A person moving to a less expensive home transfers the percentage value.
Each applicant for the transfer must complete Form DR-501T “Transfer of Homestead Assessment Difference” and submit it to the office of the property appraiser in the county where the new homestead is located. For more information, refer to the following chart.
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