You must have owned the property as of January 1. File this form and all supporting documentation with the appraisal district office in each county in which the property is located generally between Jan.The residential homestead exemption application is located on our website tadd. Org under forms then homestead exemption. You must own and occupy your home as your primary residence (181 days or more) on January 1st of the tax year. To receive any homestead exemption, you must apply in person at the Gilmer County Tax Assessor's Office or use the online application on this site. You must file an Application for Residential Homestead Exemption with the county appraisal district between Jan. How to fill out the Homestead Exemption Application Form Georgia? This Video Shows you How to Complete an Application for Homestead Exemption. You must file an Application for Residential Homestead Exemption with the county appraisal district between Jan.