Florida’s Save-Our-Homes Cap constitutionally limits the amount a homestead’s assessed value may increase each year and thus controls the taxable value of a homestead. However, when there is a change in the homestead’s ownership, the property is reassessed at its actual value without regard to the Save-Our-Homes Cap. Florida law provides that a change of ownership does not occur upon the death of the owner when title is transferred to a permanent resident of the property who was legally or naturally dependent on the deceased owner. This Article details the ongoing debate regarding precisely who is considered legally or naturally dependent and specifically addresses a recent Florida appellate court decision excluding a deceased man’s son from the definition. The Author analyzes factors relevant to the construction of statutory language including, among others, legislative intent, the State’s evolving interpretation of the language, and its relationship with other pertinent law. After completing this synthesis and recounting the factual background of the Florida appellate case, the Article concludes that the court wrongly interpreted the statutory language and proposes that upholding the intent of the Save-Our-Homes Cap requires broadening the class of persons to whom it applies.