You must file with the county or city where your home is located. Each county has different applications and required documents.A homestead exemption protects at least part of the value of the homestead from creditors. You will need to file the Declaration with the Clerk and Recorder's Office in the county where the homestead is located. Need More Information? The homestead can't exceed one acre in a city or 160 acres in a rural area. So, a homestead exemption is a legal provision designed to protect the value in a principal dwelling place.