Complete the form online and select the state's e-file option. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. Permanent Florida residency required on January 1. How do I fill this out? What is Homestead Exemption? If you own your home, reside there permanently and are a Florida resident as of January 1, you may qualify for homestead exemption. By law, a homestead exemption is not transferable. If you move, your homestead exemption does not automatically follow you to your new residence. This Video Shows you How to Complete an Application for Homestead Exemption.