HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st. Effective June 1, 2005 homestead exemptions may be filed for any time during the year.You must have owned the property as of January 1. Homestead exemption for persons sixty-five (65) years of age or over. To apply for a homestead exemption you must file an application with the Tax Assessor's office between January 2nd and April 1st. The deadline for filing an application for a homestead exemption in Franklin County is March 1. The property owner may be entitled to a homestead exemption if he or she owns a single-family residence and occupies it as their primary residence. A continuing homestead exemption application is sent each year to those homeowners who received the reduction for the preceding tax year.