We encourage all applicants to file for homestead using our easy online e-File system. There is no easier way to file.A homestead exemption is a legal provision that helps to reduce the amount of property taxes on owner-occupied homes. The home must be your primary residence. Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. Permanent Florida residency required on January 1. Senior Exemption for persons 65 and older (Based on a limited income). Anyone can apply for the Basic Homestead Exemption. The passenger in the vehicle, Nayiesha Edwards, age 25 of Rochelle, was also placed under arrest for an active Lee County contempt of court warrant.