You must file with the county or city where your home is located. Each county has different applications and required documents.File with your local Registry of Deeds. A homestead exemption can benefit homeowners if one spouse in a twoincome household dies. The homestead can't exceed one acre in a city or 160 acres in a rural area. Douglas County has additional exemptions. L3 – Local Standard Elderly Homestead Exemption. You must provide your 2022 Georgia and Federal Tax. Returns. You must file a document called a "Declaration of Homestead". And they must still file for homestead exemption and personal property exemption.