Permanent Florida residency required on January 1. Filing for Florida's Homestead Exemption can offer you tax savings when you own real estate in Florida.Download PDF BOE-266 REV. We encourage all applicants to file for homestead using our easy online e-File system. There is no easier way to file. 0117). How to Apply for the Homeowners'. Exemption. Complete form BOE-266, Claim for Homeowners'. Person, if the subject property qualified for a homestead exemption in the most recent tax year. One place to search and find your next commercial real estate rental.