The requirements are a current and paid Oakland Business License and a full or partial exemption from Ad Valorem taxes. 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. "Substantially Complete Application for Planning". This measure would impose a special tax on vacant property in the City, and use the tax revenue solely for services and programs specified in the measure. To qualify for an exemption, complete and submit the following four (4) sections of this form and submit your complete income documentation. The official website of the City of Oakland. Find out about meetings, request City services through OAK 311, or contact the Mayor and City Council.