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.The homestead exemption applies only when certain requirements are met. 0117). How to Apply for the Homeowners'. Exemption. Complete form BOE-266, Claim for Homeowners'. Complete a homestead declaration form. Proof of Ownership: In general, the recorded Deed or Co-op Proprietary Lease must be held in the name(s) of the individuals applying for Homestead. The recorded homestead exemptions require you to file the exemption with the county in which your property sits. Homestead Property Tax Credits are filed with the State of Michigan. If you own and occupy property as your primary residence as of January 1, 2025, you may qualify for an exemption.