Florida Statute 196 allows for various exemptions for property taxes such as homestead, widow/widower, and agricultural exemptions. January 29, 2008 constitutional Amendment 1 was passed that increased the homestead exemption amount, provided for portability of Save Our Homes benefit, established a $25,000 exemption for Tangible Personal Property accounts and provided a 10% annual assessment limitation for non homestead property. These exemptions are handled though the Lee County Property Appraiser's office and are included in the certified tax roll passed to the Tax Collector's office.