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. The deadline for filing for Homestead Exemption is April 1. You can complete your homestead exemption application online: Online Homestead Application. You must own and occupy your home as your primary residence (181 days or more) on January 1st of the tax year. Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. Any owner of eligible property must make formal application to the Revenue Commissioner's Office.