The Homestead Declaration must be recorded with the County Recorder to be valid. To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located.Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Download PDF BOE-266 REV. If you qualify all you have to do is file an application with your local county office. A homeowner's exemption is just a property tax exemption. New owners automatically receive an exemption claim form in the mail; there is no cost to file for the exemption. Complete a Declaration of Homestead form and have your signature notarized. Homeowners can find the form at any office supply store or downloaded here.