You must file with the county or city where your home is located. Each county has different applications and required documents.Qualifications: • Must be an un-remarried surviving spouse and a resident of Georgia. • Copy of Death Certificate. An application for homestead exemption can be filed anytime during the year, however to be effective it must be filed before the Tax Commissioner of the County. All the details on various property tax exemptions for Cobb County. Includes necessary documents, forms, and procedures for getting exemptions. Property owners must not be receiving a homestead exemption on any other property, including properties in other Georgia counties or in other states. 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.