Download PDF BOE-266 REV. Please use back of application if space is insufficient to complete answers.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Note: (Online payment currently is not available). Please Download PDF BOE-267-H REV. Exemption. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. The exemption is applied for with the Business Registration Division. If your business activity requires a Seller's Permit (Retail Sales Tax Number) from the California Department of Tax and Fee Administration (CDTFA). 17, 2023, and instead include it with the 2022 return they file, on or before Oct.