First-time Homestead Exemption applicants and persons applying for the Homestead Assessment Difference (Portability) can file online. You must have owned the property as of January 1.The Property Appraiser mails Homestead Exemption application forms and qualification guidelines to persons who bought homes during the current year. You may apply for homestead exemption in the Tax Assessor's office. To qualify, you must both own and occupy your home as of January 1. Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability.