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. I own the following interest in the above-declared homestead: 4. The above-declared homestead is my principal dwelling. Fill out this form and our personal injury or debt attorneys will contact you for a free evaluation. First Name(Required). 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. 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.