Can Married people file for Homestead on separate residences? A married woman and her husband may establish separate permanent residences without showing "impelling reasons" or "just grounds" for doing so.The Florida Constitution says that if you are married, you are restricted from leaving your homestead property to anyone except your spouse. TBTE gives each spouse overlapping, 100 percent interest in their Homestead Property Tax Exemption and in the rights of inheritance for the surviving spouse. The Circuit Breaker program allows qualifying individuals the option to defer a portion of the property taxes owed on their permanent residence.