A sale ends the 10% non-homestead cap, and the Naples house is assessed at full just value the next January 1.
Under Fla. Stat. § 193.1554, that cap never covered the school levy. Your buyer gets a Property Tax Disclosure Summary at or before the contract, and a foreign seller generally faces 15% FIRPTA withholding.
This is general information, not legal advice. State rules vary.
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A search for "sell second home Naples FL" usually starts with a Naples house that sits empty for much of the year. A house without a homestead exemption carries a 10% yearly cap on assessment increases, and that cap does not cover the school levy. A sale ends it. Florida law resets the house to just value on January 1 of the year after the change of ownership.
That reset shapes what a buyer sees in the tax line, and Florida requires a written warning about it. This guide covers the cap, the buyer's disclosure, the City of Naples line, an empty house in hurricane season, signing from far away, and FIRPTA for owners who live abroad. There's no rush to decide anything.
What happens to the 10% cap when you sell a Naples second house?
The 10% cap ends at the sale, and the house is assessed at full just value on the January 1 after the change of ownership. Each later year, the 10% limit starts over from that new value.
The cap comes from Fla. Stat. § 193.1554, which covers non-homestead residential houses with nine or fewer units. Each January 1, a change in assessed value "may not exceed 10 percent" of the prior year's figure. The limit applies to all levies other than school district levies. The statute states the reset in one sentence:
"Except as provided in this subsection, property assessed under this section shall be assessed at just value as of January 1 of the year following a change of ownership or control."
§ 193.1554(5), Florida Statutes, The Florida Legislature, 2026 Florida Statutes
What counts as a change of ownership
The same subsection defines a change of ownership broadly. It includes any sale, a foreclosure, and a transfer of legal or beneficial title. A few transfers do not count:
- a transfer to correct an error in title;
- a transfer between legal and equitable title;
- a transfer between husband and wife, including to a surviving spouse or due to a divorce.
How the Collier County Property Appraiser puts it
The Collier County Property Appraiser explains both caps on its Capped Assessments page. It says non-homesteaded houses have been "eligible for a 10% cap on annual assessment increases" since 2009, with no application required. It also says the cap "does not apply to the School Board portion of property taxes."
A homestead works differently. Save Our Homes limits yearly increases to 3% or the change in the CPI, whichever is less. If your Naples house was once your homestead and you are moving to another Florida homestead, our guide to Save Our Homes portability covers that case.
| Question | Second house (non-homestead) | Homestead |
|---|---|---|
| Yearly limit on assessed value | 10% (§ 193.1554(3)) | 3% or CPI, whichever is less (Collier County Property Appraiser) |
| School levy covered? | No (§ 193.1554(2)) | Yes, the cap applies to the homestead's assessed value |
| Application needed? | No (Collier County Property Appraiser) | The homestead exemption must be granted first |
| After a sale | Just value on January 1 of the next year (§ 193.1554(5)) | Assessed value "becomes the full market value" (Collier County Property Appraiser) |
| Spouse-to-spouse transfer | Not a change of ownership (§ 193.1554(5)(c)) | Covered by its own rules in § 193.155 |
Why does your buyer see a different tax bill?
Your buyer sees a different tax bill because the capped value you enjoyed does not travel with the deed. Florida also requires the buyer to get a written warning about it before signing.
Under Fla. Stat. § 689.261, a prospective buyer of a residential house gets a Property Tax Disclosure Summary at or before the contract is signed. The summary tells the buyer not to rely on the seller's current taxes. It says a change of ownership triggers a reassessment that "could result in higher property taxes." It points the buyer to the county property appraiser with questions.
Who provides the summary
Unless the contract already includes the summary, the seller provides it. A contract without it must refer to the summary and tell the buyer, in prominent language, not to sign until reading it. A closing attorney can confirm whether a given contract form includes it.
Online listings from February 1, 2027
The same statute adds a rule for public listing websites and apps starting February 1, 2027. A Florida house shown on one must include estimated property taxes. If a tax estimator is used, it may not use the current owner's assessment or taxes. In practice, a buyer browsing your listing may see an estimate built on the listing price rather than on your bill.
None of this predicts a dollar figure. The new assessment depends on the Collier County Property Appraiser's just value and on the millage the taxing districts adopt. Only those offices can say what a future bill will be.
Is your Naples house inside the city limits?
Many houses with a Naples mailing address sit outside the City of Naples, in unincorporated Collier County. Which side of the line a house sits on decides whose building, code, and rental rules apply.
Golden Gate, East Naples, North Naples, and Pelican Bay are unincorporated Collier County, and Marco Island is its own city. The City's FY2025 annual financial report says the city has about 20,000 permanent residents, "increasing to over 33,500 during the peak winter season."
Rentals are the clearest example of the split. Inside the city limits, the City's code compliance FAQ says single-family houses must be rented for "30 days or longer," except three times per calendar year. Outside them, Collier County Ordinance 2021-45 requires owners to register short-term vacation rentals, and the County page says City of Naples houses are exempt. Our guide to selling a Naples rental house with tenants covers leases and deposits.
How do you look after an empty Naples house in hurricane season?
An empty seasonal house needs a plan for the months you are away, because the Atlantic hurricane season runs from June 1 to November 30. That window overlaps with the time many winter owners are up north.
The National Hurricane Center sets those dates and notes that storms sometimes form before and after them. Some owners arrange checks after each storm and through the season. A neighbor, a house-watch service, or a family member can walk through on a schedule.
Insurance and long absences
Some insurance policies contain vacancy or unoccupancy clauses. These can limit or exclude some kinds of coverage after a house sits empty for a set period. The wording differs from policy to policy, so it can help to read your own policy or ask your agent how it treats a seasonal house.
Checks some owners use while away
- A walk-through after any named storm passes the area.
- A record of each visit, with dated photos.
- Shutters or flood panels in place before you leave, where the house has them.
- A local contact who has a key and the alarm code.
If water ever reached the house, Fla. Stat. § 689.302 requires a flood disclosure at or before the contract. It asks about flood damage, flood claims, and flood aid during your ownership. Our guide to the City of Naples 50% rule explains how the City measures repairs to a flooded house.
Can you close on a Naples house without flying in?
Often, yes: Florida allows online notarization for signers outside the state, and a seller can also sign through an agent under a power of attorney. The title company or closing attorney decides which method it accepts for a given deed.
Remote online notarization
Under Fla. Stat. § 117.265, an online notary physically in Florida may notarize for a signer who is not in the state. The notary confirms the signer's identity over audio and video and records the session. A signer outside Florida must confirm that they want a Florida notary to act under Florida law.
A power of attorney
Florida's power of attorney law sits in chapter 709. Fla. Stat. § 709.2105 says the document must be signed by the owner and two witnesses and acknowledged before a notary, or as otherwise allowed under § 695.03. A power signed in another state may be valid in Florida if it met that state's law, though § 709.2106 lets the other side ask for an opinion of counsel. The same section says an original may be required for recording when the power affects title.
Because the details can decide whether a closing happens on time, a Florida attorney can review a power of attorney before it is used for a sale.
What does FIRPTA mean for a Naples owner who lives abroad?
If the seller is a foreign person for tax purposes, the buyer generally must withhold 15% of the amount realized on the sale under FIRPTA. This applies to every buyer, so it shapes the closing statement no matter who buys the house.
The IRS FIRPTA withholding page says buyers of U.S. real property interests from foreign persons are "required to withhold 15%" of the amount realized. In most cases, the buyer is the withholding agent and must find out whether the seller is a foreign person. The amount realized includes the cash paid and any liability the buyer takes on.
Withholding certificates
The amount withheld can be adjusted by an IRS withholding certificate. The IRS says the buyer, the buyer's agent, or the seller may apply. It generally acts within 90 days of a complete application. A seller who applies must notify the buyer in writing on the day of the transfer or the day before.
FIRPTA turns on tax status, not on where anyone was born or what passport they hold. Withholding is not the final tax, and a tax professional can say what applies to your sale and how to report it.
What are Naples houses selling for in 2026?
Redfin's September 2026 data puts the Naples median sale price at about $1,099,476 for the three months ending in September, down 15.1% from a year earlier. The typical sale took about 139 days, down from 159 a year before.
Redfin counted 220 sales in those three months, up from 194 a year earlier (Redfin, September 2026). Zillow measures something else: its Home Value Index for Naples was about $545,587 in September 2026, down about 1.4% (Zillow ZHVI, September 2026). The two use different methods, so each figure stands on its own.
For a seller who visits a few weeks a year, months on the market can mean another season of upkeep from a distance. The order of events below comes from the statutes and agency pages cited in this guide.
- Before you signCheck whether the house is inside the city limits or in unincorporated Collier County
- At or before the contractThe buyer gets the Property Tax Disclosure Summary (§ 689.261)
- At or before the contractThe seller gives the flood disclosure (§ 689.302)
- Before closingChoose online notarization (§ 117.265) or a power of attorney (ch. 709)
- Closing dayFIRPTA withholding of 15% if the seller is a foreign person, unless a certificate applies (IRS)
- Next January 1The house is assessed at just value for the new owner (§ 193.1554(5))
How can Propcash help with a Naples second house?
Propcash is a direct cash homebuyer, and we buy houses as-is, including seasonal houses that sit empty most of the year. We'll make you one cash offer based on local market data and show you how we got to our number. There are no showings, no repairs, and no fees or commissions, and you pick the closing date.
A cash offer is one option to compare with listing the house or keeping it another season. If a cash sale is not your best move, we will tell you. The Propcash offer stands while you check the numbers with your tax professional. You can get a no-obligation cash offer or see how we buy on our Naples cash house buyer page.
Common questions about selling a Naples second house
Does the 10% cap cover school taxes on a Naples second house?
No. Fla. Stat. § 193.1554 applies the 10% limit to all levies other than school district levies. The Collier County Property Appraiser says the same thing in plainer words: the cap does not apply to the School Board portion of property taxes. That part of the bill follows the house's just value each year.
Is a transfer to my spouse a change of ownership for the 10% cap?
Under Fla. Stat. § 193.1554(5)(c), a transfer between husband and wife is not a change of ownership. That includes a transfer to a surviving spouse and a transfer due to a dissolution of marriage. A sale to anyone else, including a cash buyer, does count, and the reset follows the next January 1.
Do I have to be in Florida to sign the closing papers for a Naples sale?
Often not. Fla. Stat. § 117.265 lets a Florida online notary notarize for a signer outside the state over recorded audio and video. Some sellers instead sign through an agent under a power of attorney, which chapter 709 generally says must be signed before two witnesses and a notary. The title company or closing attorney decides which documents it accepts.
What is a FIRPTA withholding certificate?
A withholding certificate is an IRS document that can lower the amount a buyer must hold back from a foreign seller. The IRS says the buyer, the buyer's agent, or the seller may apply, and that it generally acts within 90 days of a complete application. A tax professional can say whether one fits a particular sale.
Does the City of Naples rental rule apply to a house in Golden Gate or Pelican Bay?
No. Golden Gate, Pelican Bay, North Naples, and East Naples are unincorporated Collier County, so County rules apply there. The County requires registration for short-term vacation rentals under Ordinance 2021-45, and its page says houses in the City of Naples are exempt from that ordinance. The tax bill or property record shows which side of the city line a house sits on.
Will a buyer's tax bill be based on what I paid last year?
Not after the reset. Florida's Property Tax Disclosure Summary tells every buyer of a residential house not to rely on the seller's current taxes. The house is assessed at just value as of the January 1 after the sale, and the Collier County Property Appraiser is the office to ask about that value.
Reviewed by the Propcash Editorial Team under our editorial standards. Published by Propcash, a direct cash buyer of houses. This guide is general information. Laws, fees, and market figures change, so check the current rules for your state.
