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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-7. Exemptions |
Effective on Thursday, November 1, 2012
1(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.
30(2) To apply for the additional homestead exemption, no new application form is needed. Form DR-501, (incorporated by reference in Rule 5112D-16.002, 52F.A.C.), will be considered the application for exemption.
60(3) The additional homestead exemption applies only to non-school levies.
70Rulemaking Authority 72195.027(1), 73213.06(1) FS. 75Law Implemented 77193.114, 78196.031, 79196.075, 80196.082, 81196.196, 82196.24 FS. 84History–New 11-1-12.
