If filing for Homestead Exemption on a property held in a Trust, a copy of the Trust Agreement must be attached to this application. You are in the process of filing a petition with the Value Adjustment Board (the "VAB") to request a tax exemption or property classification for 2018. This.All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. The filing deadline is March 1, of tax year. The homestead exemption inures to the surviving spouse or heirs of the homestead owner. Another method to qualify a person for homestead exemption is for the grantor or beneficiary to reserve or retain a life estate on the face of the deed. All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify.