A few states do not provide a specific homestead exemption, while others provide exemptions based on total property area as opposed to a maximum monetary value. It involves completing a form and submitting it to the county recorder's office.The Department recognizes three categories of property tax exemption: General. Restricted, and Individual. To qualify, you must live in the home as your primary residence. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. The new law increased certain statutory exemptions including the homestead exemption. Please verify and correct any information pre-printed on this form (if applicable). To qualify for any Homestead Exemption, homeowners must have owned and occupied their home as their primary residence as of Jan.