Complete the form online and select the state's e-file option. 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. When to file: Application for all exemptions must be made between January 1 and March 1 of the tax year. If you're planning to claim a homestead exemption, you must first apply for a Florida driver's license. By law, a homestead exemption is not transferable. If you move, your homestead exemption does not automatically follow you to your new residence. All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. Proof of Florida voter registration (must reflect permanent residence address).