SB 148 (Brandes) and HB 371 (Roth) increase the timeframe, from two to three years, during which the accrued benefit from specified limitations on homestead property tax assessments may be transferred from a prior homestead to a new homestead. The bills also revise the timeframe during which an owner of homestead property significantly damaged or destroyed by a named tropical storm or hurricane must establish a new homestead to make a certain election and requires the passage of the amendment to the state Constitution proposed by SJR 146, HJR 369 or a similar joint resolution having substantially the same specific intent and purpose. (Hughes)