Permanent Florida residency required on January 1. Application deadline date is September 1st of the current year.Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. When to file: Application for all exemptions must be made between January 1 and March 1 of the tax year. Apply to Preschool Teacher, Assistant, Assistant Teacher and more! The Department recognizes three categories of property tax exemption: General. Restricted, and Individual.