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(on Archives.gov) Passed on May 20, 1862, the Homestead Act accelerated the settlement of the western territory by granting adult heads of families 160 acres of surveyed public land for a minimal filing fee and 5 years of continuous residence on that land.
1 California exempts the first $7,000 of residential homestead from property taxes. 2  Colorado allows a 50% deduction for up to the first $200,000 (equivalent to a $100,000 exemption) for seniors (over age 65) who have lived in their property for ten consecutive years.  Georgia allows a 1% HEST only in a few counties.