Any person eighteen years of age or over, married or single, who resides within this state may hold as a homestead exempt from execution and forced sale. To qualify, you must live in the home as your primary residence.The dwelling may be a house, condominium, or mobile home. The affidavit and eligibility form necessary to file an application for exemption can be obtained from the assessor. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. The property owner must be 65 or older. It freezes the property valuation of residential homeowners who are 65 or older as of January 1st. What are the requirements to apply for Homestead?