Information and forms are available from the Sacramento ​County Public Law Library​. Blank forms may also be available at office supply stores. Requirements.To qualify for the homeowners' exemption, the home must have been the principal residence of the owner as of January 1 of that tax year. All homeowners automatically have a homeowner's exemption, which protects part of their equity from involuntary sales (foreclosures). The application deadline is December 31. Some PVAs have homestead application forms available on their websites. This application must be submitted to the Property Valuation Administrator's ( PVA ) Office during the year in which exemption is sought. If you move, you must file an application for a new exemption. For more information about the Homeowners' Exemption, call (916) 875-0710.