To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. A homestead exemption is a method for homeowners to protect a certain amount of equity in their home.The following is provided as a resource to list types of property tax exemptions and general qualifying factors of each exemption. For more information click here. 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. The County Assessor administers the homeowner tax exemption program, which allows homeowners to claim a. These forms are from the San Diego County Recorder's website. Treasurer-Tax Collector San Diego County Admin. Center 1600 Pacific Hwy, Room 162.