To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. 1. When did you acquire this property?In California, you don't necessarily have to file a homestead declaration. Applications and further details for this program are available on the State Controller's Property tax postponement web page. Complete a homestead declaration form. Sign your declaration in front of a notary. 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. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. The Financial Hardship Exemption Program is designed to help small businesses and small business owners in the City of San José.