Usually, yes. As of October 2026, a new ADU adds assessed value as new construction. If you rent it, the City of Tampa ADU FAQ notes the Property Appraiser assesses the rented unit separately as non-homestead property, so the Save Our Homes cap on your homestead does not cover it.
How does Florida assess new construction?
The county property appraiser values the improvement and adds it to the assessment. The homestead Save Our Homes cap limits increases on the existing homestead assessment, but new construction is added on top of that capped value.
What changes when the ADU is rented?
The Tampa ADU FAQ says a rented ADU is assessed separately as non-homestead, so the 3 percent Save Our Homes limit does not apply to that portion. Non-homestead property has its own, looser cap on yearly assessment increases for non-school taxes.
What if a family member lives there rent-free?
The treatment can differ from a rental. Ask the Hillsborough County or Pinellas County Property Appraiser how they would classify your specific arrangement before you move anyone in.
What about St. Petersburg and Clearwater?
The same state rules apply, administered by the Pinellas County Property Appraiser. St. Petersburg notes that a home with an ADU does not have to be homesteaded, but renting both units requires a Business Tax Certificate, which is separate from property tax.
Is it still worth it?
That is your call. Weigh the added tax against rental income, the value of housing family, and resale. We can give you the construction cost; the property appraiser and a tax professional can estimate the tax side.
When could the tax effect be larger than expected?
It depends on how much of the property is rented and how the appraiser apportions it. Renting a large share of the property, or the whole house while you live in the ADU, can change homestead treatment more broadly. Confirm with the property appraiser first.
Related
Sources, as of October 2026: City of Tampa ADU FAQ (December 2022); City of St. Petersburg ADU page; Florida Constitution Article VII (homestead assessment limits).
Updated October 2026