With the exception of mobile homes, which is explained later, exemptions must be filed in the year the exemption is desired (example: file in 2008 for exemptions effective 2008 pay 2009). All exemptions have qualifications that must be met for the exemption to apply. Mobile home exemptions must be filed by March 31 and the mobile home must be owned by January 15. Missed filing deadlines will move your exemption back one year.