Permanent Florida residency required on January 1. Download PDF BOE-266 REV.When to file: Application for all exemptions must be made between January 1 and March 1 of the tax year. If you're planning to claim a homestead exemption, you must first apply for a Florida driver's license. Filing for Florida's Homestead Exemption can offer you tax savings when you own real estate in Florida. To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year.