STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. 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.Welcome to the homestead estimated amount page for Single Family Detached homes for Contra Costa county. A special tax statement is required to determine if any value exists. The tax exemption is for the value of the lien and does not include any equity of value. Download PDF BOE-266 REV. The following is a list of some documents that may be recorded if they meet all requirements, and a description or definition of each document. A completed Senior Citizen Exemption Application. 2. A current (most recent) tax bill from the Contra Costa County Tax Collector showing ownership. 3. Richmond, CA 94804. 2.