Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-7 - EXEMPTIONS
Section 12D-7.0142 - Additional Homestead Exemption
Current through Reg. 50, No. 187; September 24, 2024
(1) A taxpayer who receives the $25, 000 homestead exemption may claim the additional homestead exemption of up to $25, 000 on the assessed value greater than $50, 000.
(2) To apply for the additional homestead exemption, no new application form is needed. Form DR-501, (incorporated by reference in rule 12D-16.002, F.A.C.), will be considered the application for exemption.
(3) The additional homestead exemption applies only to non-school levies.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 196.031, 196.075, 196.082, 196.196, 196.24 FS.
New 11-1-12.