For more information about the Homeowners' Exemption, please call (510) 272-3770. Address. This application E-Form allows you to state the reason why relief should be granted.You may upload documentation to prove your claim. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. 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. 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. The new law eliminates many qualifying conditions and provides a homestead exemption to anyone with a principal residence.