If the exemption was previously granted and you no longer qualify for the exemption, the law requires that you notify the Assessor's Office as soon as possible. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Complete a homestead declaration form. Sign your declaration in front of a notary. Other full or partial property tax exemptions are available to particular persons, such as the Homeowners' Exemption or the Disabled Veterans Exemption. If you believe your property is exempt from the Rent Adjustment Program, you may get a Certificate of Exemption. To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. 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.