Complete a homestead declaration form. Download PDF BOE-266 REV.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. This program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence. The Homestead Declaration must be recorded with the County Recorder to be valid. Buy a declared homestead form from an office-supply store, or download a form from the Registrar-Recorder's website. Welcome to the homestead estimated amount page for Single Family Detached homes for San Bernardino county. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. Under California law, a homeowner is entitled to the protection of a certain amount of equity in the home that is his or her principal residence (home).