To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The regular filing deadline is February 15th to receive the full exemption.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. Applications and further details for this program are available on the State Controller's Property tax postponement web page. There is no charge for filing for the Homeowner Exemption. New property owners will automatically receive an exemption application in the mail. Exemption applications must be filed with your local assessor's office. See our Municipal Profiles for your local assessor's mailing address.