Information and forms are available from the Sacramento ​County Public Law Library​. Blank forms may also be available at office supply stores. Requirements.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. If you move, you must file an application for a new exemption. For more information about the Homeowners' Exemption, call (916) 875-0710. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. As of January 1, 2021, the California homestead exemption is a minimum of 300,000 dollars, but can be as high as 600,000 dollars. If you have any questions about these laws or would like additional information, call. Download PDF BOE-266 REV.