In 1992, voters adopted a constitutional amendment known as "Save Our Homes" that limits increases in tax assessments on homestead property. The amendment went into effect in 1994. The Powells, who have owned and lived in their home in Broward County since 1990, first applied for and obtained a homestead exemption in 2001. The Fourth District held that despite the Powells' failure to seek a homestead exemption before tax year 2001, they were entitled to the "Save Our Homes" cap's limit on an increase in the assessment for tax year 2000. That decision is being challenged by the state Department of Revenue and numerous county property appraisers.