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.Sign your declaration in front of a notary. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Buy a declared homestead form from an office-supply store, or download a form from the Registrar-Recorder's website. 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. If you qualify all you have to do is file an application with your local county office. Filing deadline for Homestead Exemptions, other tax documents April 1.