To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Church Exemption, BOE-262-AH, DOWNLOAD.The City will grant a Certificate of Exemption only for units that are permanently exempt from the Rent Adjustment Ordinance. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. For more information about the Homeowners' Exemption, please call (510) 272-3770. Submit exemption application as soon as possible. Please fill out this form as completely as you can. This form is for property owners to petition the Rent Adjustment Program. To apply for an exemption, homeowners need to submit an application to the county assessor's office along with the necessary documentation.