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.Property Owners may request an exemption from various Special Assessments. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Claim for Homeowners' Property Tax Exemption, BOE-266, DOWNLOAD. Checks will only be issued after both property tax payments are made. Though all property is assessed, not all of it is taxable. See a list of common property tax exemptions in New York State. Applications and qualifying documentation received after May 15th or the next business day thereafter may be eligible for refund exemption.