You must file with the county or city where your home is located. Each county has different applications and required documents.Services specifically exempted from sales and use tax are identified in GS § 105-164.13. Below are weblinks to information regarding direct pay permits. Homestead Exemption is one way to reduce the amount of property tax you pay on your residential property. You must still own and occupy the property as of January 1 to be eligible. Exemptions are filed with the Board of Assessors located at 222 West Oglethorpe Ave. HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st. Effective June 1, 2005 homestead exemptions may be filed for any time during the year. Property tax returns must be filed with the Board of Tax Assessors between January 1 and April 1 of each year.