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. The Homestead Declaration must be recorded with the County Recorder to be valid. The homestead exemption gives you rights against many debts you might incur through accident, illness or misfortune. The new California Homestead Exemption was introduced through AB 1885 on Sept 18, 2020. The legislation will take effective on Jan 1, 2021. A new owner will automatically receive an exemption claim form in the mail and there is no cost to file. 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. As bills are introduced during the legislative session, the bill number and short description are included in the list below.
