STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. How to File a Homestead Exemption.A homeowner must file for the homestead exemption with the correct county recorder's office. Permanent Florida residency required on January 1. Contra Costa County. When to file: Application for all exemptions must be made between January 1 and March 1 of the tax year. Applicants must file a Form CC-501 – Original Application for Homestead and Related Tax Exemptions, to apply for the homestead exemption on the new homestead.