Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address.The exemption is available for your primary residence and up to one acre of land. Douglas County has additional exemptions. Claim For Homeowners Property Tax Exemption. To claim this exemption you must be the owner or co-owner or a purchaser named in a contract of sale. You would file for the homestead exemption separately. Click on the Application for Residential Homestead Exemption and follow the instructions. Fill in the address of the property for which you are seeking an exclusion. 3. Download PDF BOE-266 REV.