Property Owners may request an exemption from various Special Assessments. For more information about the Homeowners' Exemption, please call (510) 272-3770. Address.All listed owners must be at least 65 years of age on or prior to July 1 of the applicable tax year. (See reverse for required verification documents). To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Deadline for submitting the Exemption Application is July 9, 2024. Late applications cannot be processed for exemption. Questions? LOW-INCOME AND LOW-INCOME SENIOR HOMEOWNERS. Eligible owners must apply for the exemption each year. Construction or reconstruction must be substantially complete before January 1st of the year in which the reduction is requested.