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.Complete a homestead declaration form. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. How do I file a declared homestead? To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. Construction or reconstruction must be substantially complete before January 1st of the year in which the reduction is requested. Homeowners must first register in order to view information free of charge. Download and complete an Application for Homestead Tax Deferral (Form DR-570).