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. The Department recognizes three categories of property tax exemption: General.Restricted, and Individual. A person may hold only one homestead exemption at a time. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. To qualify, you must live in the home as your primary residence. The property owner must be 65 or older. Property must be the owner's primary residence. The Pima County Assessor's Office is kicking off tax season with a library tour focused on helping homeowners lower their tax bills.