Permanent Florida residency required on January 1. A homeowners' exemption may also apply to a supplemental assessment.For more information, call (925) 313-7481. STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. Proof of ownership of your property in the form of a copy of a tax bill or your deed. Applications are taken year round. Download PDF BOE-266 REV. Once forms are filed exemption is automatically renewed each year.