The annual exemption filing deadline is February 15. For more detailed information on Exemptions, please see the Exemptions pa ge of this web site.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Complete a homestead declaration form. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Download PDF BOE-266 REV. If you own a home and occupy it as your principal place of residence, you may apply for a. Homeowners' Exemption. Please Download PDF BOE-261-G REV.