Download PDF BOE-266 REV. This program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence.To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Listed below are some common questions frequently asked about programs to lower your tax bills. What is a Homeowner Exemption? Complete a homestead declaration form. According to California State law, Homeowners' Exemptions cannot be granted for prior years. How do I obtain a Homeowners' Exemption application? Form BOE-270-AH on CAA e-Forms Service Center. To apply for a homestead exemption, you'll need to fill out an application with your county appraisal district.