Permanent Florida residency required on January 1. Complete the form online and select the state's e-file option.Homestead Exemption. 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. Disabled Veteran Homestead Exclusion. Photo of a disabled veteran sitting in a wheel chair. The Florida Constitution requires all property to be assessed at just value as of January 1 of each year for purposes of ad valorem taxation. Getting a tax exemption is not automatic, and initial applications are often due in the spring. See all exemption requirements →. North Carolina offers a homestead tax exemption to qualified homeowners.