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.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. Please note that due to Proposition 19, there are new forms available for Change in Ownership Exclusions. If you're not signed up, expect to file a onepage application. The new law eliminates many qualifying conditions and provides a homestead exemption to anyone with a principal residence. Please contact our Office for more information on how to file for this exemption. Please contact our Office for more information on how to file for this exemption.