For more information about the Homeowners' Exemption, please call (510) 272-3770. Address. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.You can submit your application by: Filling out a paper form or; Using our online portal. Both applications are available to the right. Download PDF BOE-266 REV. For seniors or low income citizens, find out if your local school district allows for parcel tax exemption. If you qualify all you have to do is file an application with your local county office.