Certain property tax benefits are available to persons age 65 or older in Florida. Eligibility for property tax exemp ons depends on certain requirements.Permanent Florida residency required on January 1. To apply for the standard homestead exemption in Florida, visit the property appraiser's website for the county where your property is located. 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. How your property taxes compare. See how your property tax rates compare to the top 50 metropolitan areas in the United States.