To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Complete form BOE-266, Claim for Homeowners'.Property Tax Exemption. Complete a homestead declaration form. Sign your declaration in front of a notary. If you qualify all you have to do is file an application with your local county office. The exemption is not entered anywhere on your federal income tax return. Application process: To apply, complete the Homeowners' Exemption application form and submit it to your local county assessor's office. The creative artist exemption requires that businesses file a timely renewal form. In addition, the Assessor sends an application to every new homeowner pre-filled with information that identifies the property and the sales transaction.