Permanent Florida residency required on January 1. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll.When to file: Application for all exemptions must be made between January 1 and March 1 of the tax year. 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. The St. Johns County Property Appraiser's Office accepts applications for Homestead, portability, and other exemptions online for your convenience. Homestead Exemption. You must file for your homestead exemption no later than March 1st.