Only. 1 exemption per residence is allowed. Exemption applications must be filed with your local assessor's office.See our Municipal Profiles for your local assessor's mailing address. The application deadline is December 31. Some PVAs have homestead application forms available on their websites. This application must be submitted to the Property Valuation Administrator's ( PVA ) Office during the year in which exemption is sought. An application must be completed and filed in the Property Valuation Office along with documentation verifying age. A widow(er)'s exemption is one of several forms of state or federal tax relief available to a surviving spouse in the period following their spouse's death. This can provide asset protection from creditors for at least some of house's value. A homestead exemption can block the forced sale of a primary residence and provide tax relief for surviving spouses.