Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address.ACT test administrations are offered at Homestead High School. Information regarding testing can be found online on the ACT website. Though all property is assessed, not all of it is taxable. See a list of common property tax exemptions in New York State. The Taxpayer Relief Act provides for property tax reduction allocations to be distributed to school districts through a "homestead or farmstead exclusion." Families can choose between enrolling in person at their child's school or the convenience of enrolling online through our secure portal. You must own the property and live in it as your primary residence to qualify. This exemption is extended to the un-remarried surviving spouse or minor children as long as they continue to occupy the home as a residence.