A homeowners' exemption may also apply to a supplemental assessment. For more information, call (925) 313-7481.The applicant must have received disability payments under this classification. 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. STATEMENTS. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll. This application must be submitted to the Property Valuation Administrator's ( PVA ) Office during the year in which exemption is sought. Contra Costa County. An application must be completed and filed in the Property Valuation Office along with documentation verifying age.