You must file with the county or city where your home is located. Each county has different applications and required documents.Additional exemptions may be available for veterans. Douglas County has additional exemptions. The proposed amendment authorized the state legislature to implement a statewide local-option homestead exemption from ad valorem taxes. Qualifications: • Must be an un-remarried surviving spouse and a resident of Georgia. • Copy of Death Certificate. Its intention was to exempt as many homes as possible from the payment of property taxes. Each state is different and specific sites are listed below. A homestead exemption can benefit homeowners if one spouse in a twoincome household dies.