You must file with the county or city where your home is located. Each county has different applications and required documents.The homestead can't exceed one acre in a city or 160 acres in a rural area. Douglas County has additional exemptions. The proposed amendment authorized the state legislature to implement a statewide local-option homestead exemption from ad valorem taxes. Utah code created the primary residence exemption but left it to the county code to administer. In Georgia, homeowners are able to receive a significant discount on property taxes if the home is their primary residence. However, income limits apply, and not all retired homeowners in the state qualify for this type of exemption. Please complete the form accurately as it may result in the withdrawal of the primary residential exemption should it indicate you are receiving it in error.