I own a home in the state of Florida & Georgia. I file my taxes in the state of Fl. My mom lived in the Ga. Home year round, after my retirement in 2008, I started living in Ga. 8 months of the year. After my mom's death in 2013, the city & county taxes on the home in Ga. Increased due to the homestead exemptions taken a way. I meet the age requirement, own the home since 2000, but does not meet the residency requirement because of my Fl ID. When I tried to file, I was told I had to proved I have been a residence for 5 years. However, the Ga. State Code for filing for this exemption doesn't specify what documents are needed to show residency to file. I was denied an application.

Question- Can I have dual residence in the state of Ga. And Fl. And filed for homestead exemptions with the city & county of Warner Robins, Ga,(Houston County)?

You do NOT want to get the homestead exemption, because doing so automatically makes you liable for Georgia state income taxes.

And just to add - there is no such thing as "dual state residency." For tax purposes you are either a resident of Florida or a resident of Georgia, but not both. I suspect that as ATE intimated you would prefer remaining a FL resident to avoid GA's income tax, but be aware that in general states determine whether you are a resident for tax purposes by determining which home is your "principal abode," and that determination is based on a number of factors, including things like where you spend the most time. Obviously it is in GA's best interest for them to claim that you are truly a GA resident so they can tax your income. Based on what you've told us I would argue that they would have a good case, since for the past 8 years you have been living in GA at least twice as many days/year as FL. GA would argue (and rightly so) that GA is your principal abode and FL is your vacation home. I would recommend that if you want to continue to be a FL resident for tax purposes you start spending less time in GA and more time in FL - at least 6 months plus 1 day each year in FL. This is precisely why so many "snow birds" who have residences in the north as well as FL make it a point to spend at least 6 months + 1 day at their FL residences each year.

Once again, ebaines covers the topic with details that I did not consider. You can never go wrong folling his advice!