To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Buy a declared homestead form from an office-supply store, or download a form from the Registrar-Recorder's website.Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. A Declaration of Homestead, when not properly prepared, may be invalid. We recommend that you seek legal advice before considering the recording. You must also file the appropriate exemption claim form with the Assessor. There are two, basic, alternative ways that persons qualify for this exemption: How do I get a Homeowners' 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.
