Information and forms are available from the Sacramento ​County Public Law Library​. Blank forms may also be available at office supply stores. Requirements.All homeowners automatically have a homeowner's exemption, which protects part of their equity from involuntary sales (foreclosures). To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Net or at the Broward County Property Appraiser office (BCPA) located at 115 South Andrews Avenue. To reduce their tax bill, the Whatleys used littleknown 'Homestead property tax deferral.