You must file with the county or city where your home is located. Each county has different applications and required documents.If you are 65 years old as of Jan. 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. Homestead Exemptions ; General Homestead-3 (GH-3). FILE A HOMESTEAD EXEMPTION ONLINE NOW. exemptions_stateveterans. Own and reside in the property as your primary residence prior to January 1 of the tax year. You do not need to reapply for exemptions if you refinance your home. For all exemptions, the property must be in the name of the applicant. Additional documentation is needed for the following: L3 – Local Standard Elderly Homestead Exemption.