Permanent Florida residency required on January 1. You may still have grounds to file a homestead exemption in Virginia, as long as you can demonstrate your ties to the property and your dependent there.Submit all applications and documentation to the property appraiser in the county where the property is located. How to fill out the Homestead and Other Exemptions in Virginia? You must own AND occupy the home as your PERMANENT residence on or before January 1st of the year for which you are applying. 2. In order to qualify for homestead exemption, permanent Florida residency must be established as of January 1.