Q1. NEW CLAIMS: Applicant has submitted copies of the following documents: ⃣. Letter describing specific use(s) and occupancy of the property.It involves completing a form and submitting it to the county recorder's office. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Application for Property Tax Exemption. To establish eligibility for property tax exemption, the claimant must sign and file an affidavit with the County. To qualify, you must live in the home as your primary residence. The Department recognizes three categories of property tax exemption: General. Restricted, and Individual. Learn about exemptions for the property of widows, widowers and disabled persons.