Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address.What is the homestead tax option? A. It is a local option to establish two separate property tax rates: a lower tax rate for residential property owners. The application packets linked below include all relevant forms and instructions needed to apply for each type of exemption. Below please find the Declaration of Homestead forms, a Simple Guide to the Massachusetts Homestead Act, and brochures in English, Spanish, or Portuguese. STAR is the New York State School Tax Relief program that provides an exemption from school property taxes for owner-occupied, primary residences. Where (two or more) qualified volunteers own property together, that property may receive multiple exemptions with separate applications filed. The Department of Assessment is responsible for placing an assessment on each parcel of land in the town for the purpose of equalization of the tax base.