Filing for homestead exemption requires filing with the county property appraiser between January 1 and March 1; property must be the owner's primary residence.

• A. File with the county property appraiser between January 1 and March 1; property must be the owner's primary residence.
• B. File with the county property appraiser between January 1 and March 1; property can be a rental.
• C. File with the county property appraiser between March 1 and April 1; property must be the owner's primary residence.
• D. File with the county property appraiser between February 1 and March 31; property must be the owner's primary residence.

Answer: (A)

Filing for a Florida homestead exemption hinges on two requirements: timely filing during the established window and ownership of a primary residence. The filing window runs January 1 through March 1, and the property must be the owner's primary residence. A rental property would not qualify because homestead relief is for owner-occupied homes. Dates outside that January 1–March 1 window or allowing the property to be a rental would not satisfy the eligibility rules. So the statement that matches both conditions—filing within January 1 to March 1 and ownership of the primary residence—is the correct one.