A general residential homestead exemption is available to taxpayers who own and reside at a property as of January 1 st of the year. The general deadline for filing an exemption application is April 30.The form is available at: Application for Residence Homestead Exemption (PDF). You will need to submit an initial base year application along with supporting documentation to the County Clerk's office. The program is voluntary and if you want to receive the credit YOU MUST APPLY. If you're eligible for the homestead exemption, the application process will vary depending on where you live. Is a Jackson County resident. The homestead exemption bill will give counties the option to freeze property tax rates on the primary residences of senior citizens. The Board then holds a hearing to determine whether the use of the property meets the qualifications for exemption as set out in Missouri law.