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. Have a combined family income from all sources (taxable and non‐taxable income) in 2023 not exceeding the levels defined as very low income. Maryland requires all homeowners to submit a onetime application to establish eligibility for the Homestead Tax Credit. DEADLINE: Applications received on or before May 15th or next business day thereafter may be eligible for early exemption. You do not qualify if your residence was completely exempt from paying property taxes or you made P.I.L.O.T. (PaymentsinLieuofTax) payments. To apply for an exemption, homeowners need to submit an application to the county assessor's office along with the necessary documentation. Filing for Homestead and Other Exemptions. What are Secured Property Taxes?