To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. This claim may be used to file for the Homeowners' Exemption for the Assessment Roll and the Supplemental Assessment Roll.Complete form BOE-266, Claim for Homeowners'. Property Tax Exemption. As of January 1, 2021, the California homestead exemption is a minimum of 300,000 dollars, but can be as high as 600,000 dollars. For more information click here. The County Assessor administers the homeowner tax exemption program, which allows homeowners to claim a. 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. A historical designation can provide property tax reduction. Treasurer-Tax Collector San Diego County Admin.