You must file your homestead exemption application with your county tax officials. Qualifications: • Must be an un-remarried surviving spouse and a resident of Georgia.• Copy of Death Certificate. Douglas County has additional exemptions. An application for homestead exemption can be filed anytime during the year, however to be effective it must be filed before the Tax Commissioner of the County. AV-10 Application is for property classified and excluded from the tax base under North Carolina General Statute. Homestead exemptions are a form of property tax relief for homeowners. Exemptions are filed with the Board of Assessors located at 222 West Oglethorpe Ave. Please visit hallcounty. Last year, Georgia state lawmakers passed house bill 581 which includes a homestead exemption.