The California State Controller's Office published the current year Property Tax Postponement Application and Instructions on its website. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.Complete a homestead declaration form. Sign your declaration in front of a notary. In California, there are several tax exemptions and credits available to seniors that can help them save on their tax liabilities. Complete and submit the application: Obtain the right form from the county assessor's office (or their website) and fill it out accurately. It's as easy as filling out the application at Assessor - Homeowners' Exemption. To benefit from this exemption, you need to file a claim form with the Los Angeles County Assessor's Office. FY 2025-2026 LOW-INCOME SENIOR-OWNED SPECIAL PARCEL TAX EXEMPTION CLAIM FORM.