HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st. Effective June 1, 2005 homestead exemptions may be filed for any time during the year.You must file with the county or city where your home is located. Each county has different applications and required documents. Application for Preferential Agricultural Assessment, 835, 165 KB, Details icon. L3 – Local Standard Elderly Homestead Exemption. You must provide your 2022 Georgia and Federal Tax. Returns. Learn everything you need to know about filing for homestead exemption in the State of Georgia, from deadlines to requirements. Permanent occupants of a nursing home, foster care home, or home for the aged that is subject to property taxes may consider the facility as their homestead. Wayne County has adopted a comprehensive plan, but has not adopted zoning regulations.