For more information about the Homeowners' Exemption, please call (510) 272-3770. Address. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.If any of the homeowners are 65 years or older as of July 1, 2023, the threshold for an exemption is higher to help our Senior community. To qualify for an exemption, complete and submit the following four (4) sections of this form and submit your complete income documentation. Oakland Vacant Property Tax (VPT) Forms Subject Year 2023 Exemption, Petition of Vacancy, and No-Income Affidavit Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. Church Exemption, BOE-262-AH, DOWNLOAD.