Property owners who occupy their homes as their principal place of residence on January 1 may be eligible for an exemption. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.0117). How to Apply for the Homeowners'. Exemption. Complete form BOE-266, Claim for Homeowners'. Download PDF BOE-266 REV. If you qualify all you have to do is file an application with your local county office. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address. File Electronically. Before you fill out a paper form, consider these reasons why you should file electronically using NJ E-File or New Jersey Online Filing:.