If you have never received a Homeowner Exemption on your home, you will need to file an initial application. Each year applicants must complete and file Form PTAX-340 with the Chief County Assessment Officer.You are eligible for this exemption for 2023 (and possibly 2022) if your spouse died in 2023 and would have met all of the qualifications. All applications must be submitted online through the Smartfile E-Filing Portal. There is no annual renewal for this exemption. Homestead Exemption Application Forms. Applications for this exemption must be filed annually and forms are available in our office between April 1 and July 1 each year. You can apply online for any of these exemptions through the Cook County Assessor's Office. A person who will be 65 years of age during the current assessment year shall be eligible to apply for the homestead exemption during that assessment year. The property has to be the taxpayer's principal residence.