(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 Fl. Admin. Code R. 12D-16.002), will be considered the application for exemption.
    (3) The additional homestead exemption applies only to non-school levies.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.114, 196.031, 196.075, 196.082, 196.196, 196.24 FS. History-New 11-1-12.