A homeowners' exemption may also apply to a supplemental assessment. For more information, call (925) 313-7481.Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. 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. STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. Although Florida homestead is not considered a probate asset, it is usually advisable to file a Petition To Determine Homestead in the probate proceeding. If you improperly claim a homestead tax exemption, the appraiser may seek to collect any back taxes owed in addition to interest and penalties. If you need information on someone who died in south Florida in the last 100 years, you may be in luck. There are no restrictions on the republication of material appearing in the Federal Register. This Agreement will then be filed as part of.