Permanent Florida residency required on January 1. To qualify for this exemption, the applicant must be a permanent resident of Florida as of January 1st of the application year.To qualify for a Homestead Exemption, you must own the property and it must be your permanent residence to the exclusion of all others as of January 1st. An additional property tax exemption is available for military personnel. Those who qualify are members who already have a homestead exemption. Therefore, when completing a PA personal income tax return, PA-40, military taxpayers should not include military pay earned outside Pennsylvania on Line 1a. Therefore, when completing a PA personal income tax return, PA-40, military taxpayers should not include military pay earned outside Pennsylvania on Line 1a. Honorably discharged veterans who are totally and permanently Disabled due to service connected disability qualify for this exemption. This exemption is a total exemption from real estate taxes owned and used as a homestead property, less any portion used for commercial purposes. There are a number of state (F.