How long can homeowners backfile homestead exemptions?

Homeowners have the ability to backfile homestead exemptions for a maximum of two years. This means that if a homeowner did not apply for the exemption in the year they became eligible, they can still go back and claim the exemption for that year and the year prior, but no further. This timeframe is established to ensure that property owners can benefit from the tax relief afforded by the homestead exemption, while also providing a reasonable limit on how far back one can claim these exemptions. The two-year window encourages timely filing and helps maintain accurate and up-to-date property tax records.

This provision allows homeowners to rectify any missed applications without extending the eligibility indefinitely, which could complicate tax assessments and revenue stability for local governments.