You may file this application online at onestop.md. The exemption includes land attached to the primary dwelling place.The exemption excludes prior liens. Maryland requires all homeowners to submit a onetime application to establish eligibility for the Homestead Tax Credit. A homestead exemption can block the forced sale of a primary residence and provide tax relief for surviving spouses. Protection under homestead laws is typically limited to "natural persons" who reside in the applicable jurisdiction. Additionally, any federal income tax liens could be superior to Kentucky's homestead exemptions. Applying for a homestead exemption differs depending on the state. In some states, the homestead exemptions are automatic. Application: Maryland homeowners must apply for the homestead tax credit exemption.