To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. Complete a homestead declaration form.Sign your declaration in front of a notary. Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. In California, you don't necessarily have to file a homestead declaration. The County Assessor administers the homeowner tax exemption program, which allows homeowners to claim a. Tax Collection Forms. 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. 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).