To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Church Exemption, BOE-262-AH, DOWNLOAD.For more information about the Homeowners' Exemption, please call (510) 272-3770. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Download PDF BOE-266 REV. Claim for Homeowners' Property Tax Exemption, BOE-266, Assessor. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. Download the Multi-Unit Exemption Application: Special Assessment Refund and Exemption Forms (SPARE): Multi-Unit Exemption Application 2024-2025.