My wife and I just built a new home on a lot that we've owned for over
3 years in Southwest Florida.  The house was finished in December of
2005 and we moved in that month.

If I want to reap the benefits of the Homestead exemption, do I need
to apply for that exemption before March 1st, 2006?  Or is it before
March 1st, 2007 that I can actually apply?  We've only lived there for
about two months, and did live there on Jan. 1 of 2006.

I guess I'm just confused as to the timeframe that is important for
this exemption...is it 2006 or 2007 that I am eligible?