To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Download PDF BOE-266 REV.Complete a homestead declaration form. Homeowners' Exemption. Exemption on a residence that is both owned and occupied as the principal place of residence. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. If you qualify all you have to do is file an application with your local county office. Find out how much you'll pay in California state income taxes given your annual income. Customize using your filing status, deductions, exemptions and more.