You must file with the county or city where your home is located. Each county has different applications and required documents.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. A homeowner can file an application for homestead exemption for their home and land any time during the calendar year. To be eligible for Homestead Exemption, applicant must: Own and reside in the property as your primary residence prior to January 1 of the tax year. Instructions for Completing Your Application. Applications are accepted in person year-round. If applying online, current year exemptions must be applied for between January 1 and April 1. The deadline to apply for a homestead exemption is April 1 to receive the exemption for that tax year.