This exemption is available to honorably discharged Georgia veterans who are considered disabled according to any of several criteria. Select the exemption for which you are applying.No age or income limit. You must provide your 2022 Georgia and Federal Tax. Returns. L5 – Local Disability Homestead Exemption. Available Exemptions. Deadline - April 1st of effective tax year. Homestead Exemption - ES 1. You do not need to reapply if you refinance your home. For all exemptions, the property must be in the name of the applicant.