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. In order to qualify, you must be a property owner, co-owner or a purchaser named in a contract of sale. Download PDF BOE-266 REV. Here you can view assessment and tax data, view property sales and permits, and check out census and school information. See "Forms of Title for Multiple Owners," below, for examples of how these are entered onto the deed. For further information or claim forms, please contact the Office of the Assessor at (951) 955-6200, or 1 (800) 746-1544 within the 951 and 760 area codes. Q. If the homesteaded owner dies and the property continues to receive a Homestead Exemption in the name of the deceased owner.