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. Download PDF BOE-266 REV. Maryland requires all homeowners to submit a onetime application to establish eligibility for the Homestead Tax Credit. To qualify for the Senior Citizen exemption, you must: (1) be 65 years of age or older on or before May. 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. Complete the online application and upload your sales receipt and a picture of the installed pool cover. Rebate check will be processed in 6-8 weeks. Bona fide gift (IRS gift tax may apply).