For more information about the Homeowners' Exemption, please call (510) 272-3770. Address. Church Exemption, BOE-262-AH, DOWNLOAD.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Download PDF BOE-266 REV. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. Please contact our Office for more information on how to file for this exemption.