State and county tax officials and Krosschell dispute the assessment of his Tarpon Springs home, which he bought for $357,500. Under the Save Our Homes provision of the Florida Constitution, annual assessments of homesteads are capped at 3 percent after the market value is established. Due to a clerical error in the property appraiser's office, $100,000 was cut from the initial assessment of Krosschell's home. The office found and corrected the mistake after Krosschell paid his taxes. He challenged that action, arguing it produced an illegal increase in his taxes of 58 percent. A trial judge and the 2nd District Court of Appeal agreed with him. The District Court rejected the tax officials' argument that a 2001 state law required the retroactive correction. The court also certified conflict with a ruling by the 3rd District Court of Appeal.