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. 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. A property tax exemption is like a discount applied to your EAV. If you qualify for an exemption, it allows you to lower your EAV. If you're not signed up, expect to file a onepage application. You must complete the Project Abstract Summary form provided in the application package. Do I have to have an ambulance driver's license to get my EMT certification?