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Exemptions HOMESTEAD EXEMPTIONS SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS FREEPORT EXEMPTION LOCAL EXEMPTIONS APPEALS LOCAL EXEMPTIONS Local Homestead Exemption is increased from $2,000 to $5,000 for County and School M&O taxes. Local School Exemption – Persons age 62 or older with a combined total gross income of $25,000 or less from all sources of everyone living on the property qualify for a total exemption from School M&O taxes